---
type: "Bill"
title: "Elkin/Pilot Mtn./Dobson Occupancy Tax."
description: "Elkin/Pilot Mtn./Dobson Occupancy Tax."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2005"
identifier: "HB 2259"
citation: "North Carolina HB 2259 (2005)"
classification: ["bill"]
subjects: ["AUTHORITIES", "COUNTIES", "HOTELS & MOTELS", "LOCAL", "LOCAL GOVERNMENT", "MUNICIPALITIES", "RATIFIED", "TAXATION", "TAXES", "OCCUPANCY", "TITLE CHANGE", "TRAVEL & TOURISM", "HERTFORD COUNTY", "SURRY COUNTY", "HYDE COUNTY", "MARTIN COUNTY", "CHOWAN COUNTY", "CHAPTERED", "REP. HARRELL", "TOURISM DEVELOPMENT AUTHORITIES", "PILOT MOUNTAIN", "AHOSKIE", "ELKIN", "TAX DISTRIBUTION", "DOBSON"]
status: "enacted"
primary_sponsors: []
version_count: 7
action_count: 23
vote_count: 2
first_action: "2006-05-18"
last_action: "2006-07-13"
source: "openstates"
source_identifier: "ocd-bill/fc63b3c9-4154-485a-a043-94a3865c95dc"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2005&BillID=H2259&votesToView=all"
source_hash: "aae1d484f87a65b70d032750bcbc1ed11bc51f0ffff050f481bcb172c4c9f961"
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 HB 2259 (2005) — Elkin/Pilot Mtn./Dobson Occupancy Tax.

## Version chain

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

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H2259v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H2259v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H2259v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H2259v3.pdf)
5. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H2259v4.pdf)
6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H2259v5.pdf)
7. **SL2006-118** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H2259v6.pdf)

## Votes

- M11 Concur — **90–25** (pass) · lower
- Third Reading — **44–5** (pass) · upper

## Sponsors

- Harrell — cosponsor (person)

## Timeline

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

- **2006-07-13** Ch. SL 2006-118 `became-law`
- **2006-07-13** Ratified
- **2006-07-12** Concurred In S/Com Sub `amendment-passage`
- **2006-07-11** Placed On Cal For 7/12/2006
- **2006-07-10** Cal Pursuant Rule 36(b)
- **2006-07-10** Rec To Concur S Com Sub
- **2006-07-10** Passed 3rd Reading `passage, reading-3`
- **2006-07-07** Passed 2nd Reading `reading-2`
- **2006-07-06** Com Substitute Adopted
- **2006-07-06** Reptd Fav Com Substitute `committee-passage-favorable`
- **2006-07-05** Re-ref Com On Finance `referral-committee`
- **2006-07-05** Withdrawn From Cal
- **2006-07-05** Com Substitute Adopted
- **2006-07-05** Reptd Fav Com Substitute `committee-passage-favorable`
- **2006-06-28** Ref To Com On Finance `referral-committee`
- **2006-06-28** Rec From House
- **2006-06-28** Passed 3rd Reading `passage, reading-3`
- **2006-06-27** Passed 2nd Reading `reading-2`
- **2006-06-26** Placed On Cal For 6/27/2006
- **2006-06-22** Cal Pursuant Rule 36(b)
- **2006-06-22** Reptd Fav Com Substitute `committee-passage-favorable`
- **2006-05-22** Ref To Com On Finance `referral-committee`
- **2006-05-18** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fc63b3c9-4154-485a-a043-94a3865c95dc`. Confidence: reported (aggregated from official North Carolina legislature records).