---
type: "Bill"
title: "Increase Cumberland Occupancy Tax."
description: "Increase Cumberland Occupancy Tax."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2001"
identifier: "SB 348"
citation: "North Carolina SB 348 (2001)"
classification: ["bill"]
subjects: ["ARTS", "AUTHORITIES", "BLANK BILL", "COUNTIES", "FISCAL NOTES", "HOTELS & MOTELS", "LOCAL", "MEMBERSHIP", "RATIFIED", "SESSION LAWS", "TAXATION", "TAXES", "OCCUPANCY", "TITLE CHANGE", "TRAVEL & TOURISM", "SEN. RAND", "CUMBERLAND COUNTY", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 41
vote_count: 2
first_action: "2001-03-05"
last_action: "2001-12-06"
source: "openstates"
source_identifier: "ocd-bill/3da549a4-10ed-47b0-ba16-3b471581a655"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2001&BillID=S348&votesToView=all"
source_hash: "591b7fffcd10ed1d16391966467316c130b552c3a57127d0f6cf261c7a3dd184"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina SB 348 (2001) — Increase Cumberland Occupancy Tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S348v1.pdf)
2. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S348v2.pdf)
3. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S348v3.pdf)
4. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S348v4.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S348v5.pdf)
6. **SL 2001-484** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S348v6.pdf)

## Votes

- C Rpt Adopt\R2 Ruled Mat'l — **68–33** (pass) · lower
- C Rpt Adopt\M2 To Lay On\The Table — **41–59** (fail) · lower

## Sponsors

- Rand — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2001-12-06** Ch. SL 2001-484 `became-law`
- **2001-12-06** Ratified
- **2001-12-06** Conf Report Adopted 3rd
- **2001-12-05** Conf Report Adopted 2nd
- **2001-12-05** Conf Report Adopted
- **2001-12-04** Placed On Cal For 12/5/2001
- **2001-12-04** Conf Com Reported
- **2001-12-04** Placed On Cal For 12/5/2001
- **2001-12-04** Conf Held As Material
- **2001-12-04** Conf Com Reported
- **2001-11-28** Conf Com Appointed
- **2001-11-27** Conf Com Appointed
- **2001-11-19** Failed Concur In Com Sub
- **2001-11-16** Placed On Cal For 11/19/2001
- **2001-11-16** Rec To Concur H Com Sub
- **2001-11-14** Passed 3rd Reading `passage, reading-3`
- **2001-11-14** Amend Failed #5 `amendment-failure`
- **2001-11-13** Passed 2nd Reading `reading-2`
- **2001-11-13** Amend Failed #4A `amendment-failure`
- **2001-11-13** Amend Adopted #1,#2,#3,4B `amendment-passage`
- **2001-11-08** Placed On Cal For 11/13/2001
- **2001-11-08** Cal Pursuant Rule 36(b)
- **2001-11-08** Reptd Fav `committee-passage-favorable`
- **2001-10-25** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2001-10-25** Withdrawn From Cal
- **2001-10-23** Cal Pursuant Rule 36(b)
- **2001-10-23** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-09-10** Ref To Com On Finance `referral-committee`
- **2001-09-10** Rec From Senate
- **2001-09-05** Passed 3rd Reading `passage, reading-3`
- **2001-09-04** Passed 2nd Reading `reading-2`
- **2001-09-03** Placed On Cal For 9/4/2001
- **2001-09-03** Withdrawn From Cal
- **2001-08-30** Placed On Cal For 9/3/2001
- **2001-08-30** Withdrawn From Cal
- **2001-08-29** Com Substitute Adopted
- **2001-08-29** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-08-27** Re-ref Com On Finance `referral-committee`
- **2001-08-27** Withdrawn From Comm
- **2001-03-06** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2001-03-05** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3da549a4-10ed-47b0-ba16-3b471581a655`. Confidence: reported (aggregated from official North Carolina legislature records).