---
type: "Bill"
title: "Modify McDowell County Occupancy Tax."
description: "Modify McDowell County Occupancy Tax."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2007"
identifier: "SB 18"
citation: "North Carolina SB 18 (2007)"
classification: ["bill"]
subjects: ["AUTHORITIES", "COUNTIES", "COUNTY COMMISSIONERS", "HOTELS & MOTELS", "LOCAL", "LOCAL GOVERNMENT", "RATIFIED", "SESSION LAWS", "TAXATION", "TAXES", "OCCUPANCY", "TITLE CHANGE", "TRAVEL & TOURISM", "SEN. PURCELL", "SCOTLAND COUNTY", "MCDOWELL COUNTY", "CHAPTERED", "TOURISM DEVELOPMENT AUTHORITIES"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 17
vote_count: 2
first_action: "2007-01-29"
last_action: "2007-07-30"
source: "openstates"
source_identifier: "ocd-bill/9d4eb2d2-4796-4a55-900d-227f118cac92"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2007&BillID=S18&votesToView=all"
source_hash: "426df59d441af5f8cf256f43430fdb7fe294ce6a4404ae118ae37542e2b3196c"
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 18 (2007) — Modify McDowell County 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/2007/Bills/Senate/PDF/S18v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S18v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S18v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S18v3.pdf)
5. **SL2007-315** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S18v4.pdf)

## Votes

- Third Reading — **97–20** (pass) · lower
- Second Reading — **80–20** (pass) · lower

## Sponsors

- Purcell — cosponsor (person)

## Timeline

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

- **2007-07-30** Ch. SL 2007-315 `became-law`
- **2007-07-30** Ratified
- **2007-07-28** Passed 3rd Reading `passage, reading-3`
- **2007-07-27** Passed 2nd Reading `reading-2`
- **2007-07-26** Placed On Cal For 7/27/2007
- **2007-07-26** Cal Pursuant Rule 36(b)
- **2007-07-26** Reptd Fav `committee-passage-favorable`
- **2007-07-09** Ref To Com On Finance `referral-committee`
- **2007-07-09** Passed 1st Reading `reading-1`
- **2007-07-03** Passed 3rd Reading `passage, reading-3`
- **2007-06-28** Placed On Cal For 7/3/2007
- **2007-06-28** Passed 2nd Reading `reading-2`
- **2007-06-27** Com Substitute Adopted
- **2007-06-27** Reptd Fav Com Substitute `committee-passage-favorable`
- **2007-02-12** Ref To Com On Finance `referral-committee`
- **2007-01-30** Held As Filed
- **2007-01-29** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d4eb2d2-4796-4a55-900d-227f118cac92`. Confidence: reported (aggregated from official North Carolina legislature records).