---
type: "Bill"
title: "Modify Pasquotank/Eliz. City Occupancy Tax."
description: "Modify Pasquotank/Eliz. City Occupancy Tax."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2005"
identifier: "HB 351"
citation: "North Carolina HB 351 (2005)"
classification: ["bill"]
subjects: ["AUTHORITIES", "COUNTIES", "COUNTY COMMISSIONERS", "HOTELS & MOTELS", "LOCAL", "LOCAL GOVERNMENT", "MUNICIPALITIES", "RATIFIED", "SESSION LAWS", "TAXATION", "TAXES", "OCCUPANCY", "TRAVEL & TOURISM", "REP. OWENS", "ELIZABETH CITY", "PASQUOTANK COUNTY", "CHAPTERED", "TOURISM DEVELOPMENT AUTHORITIES"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 15
vote_count: 2
first_action: "2005-02-22"
last_action: "2005-04-26"
source: "openstates"
source_identifier: "ocd-bill/5eb7923f-339d-45f1-adb5-7325b81167ba"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2005&BillID=H351&votesToView=all"
source_hash: "3dbb4a0d909f9f0fe6dc8c7279fd99f003b2e14c09cbcf8650d5484994adaf50"
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 351 (2005) — Modify Pasquotank/Eliz. City 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/H351v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H351v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H351v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H351v3.pdf)
5. **SL2005-16** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H351v4.pdf)

## Votes

- Second Reading — **43–4** (pass) · upper
- Third Reading — **45–3** (pass) · upper

## Sponsors

- Owens — cosponsor (person)

## Timeline

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

- **2005-04-26** Ch. SL 2005-16 `became-law`
- **2005-04-26** Ratified
- **2005-04-25** Passed 3rd Reading `passage, reading-3`
- **2005-04-21** Passed 2nd Reading `reading-2`
- **2005-04-21** Placed On Cal For 4/21/2005
- **2005-04-21** Reptd Fav `committee-passage-favorable`
- **2005-04-14** Ref To Com On Finance `referral-committee`
- **2005-04-14** Rec From House
- **2005-04-13** Passed 3rd Reading `passage, reading-3`
- **2005-04-12** Passed 2nd Reading `reading-2`
- **2005-04-11** Placed On Cal For 4/12/2005
- **2005-04-05** Cal Pursuant Rule 36(b)
- **2005-04-05** Reptd Fav Com Substitute `committee-passage-favorable`
- **2005-02-23** Ref To Com On Finance `referral-committee`
- **2005-02-22** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5eb7923f-339d-45f1-adb5-7325b81167ba`. Confidence: reported (aggregated from official North Carolina legislature records).