---
type: "Bill"
title: "Durham County Occupancy Tax Modifications."
description: "Durham County Occupancy Tax Modifications."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2023"
identifier: "SB 902"
citation: "North Carolina SB 902 (2023)"
classification: ["bill"]
subjects: ["AUTHORITIES", "CHAPTERED", "COUNTIES", "COUNTY COMMISSIONERS", "DURHAM COUNTY", "HOTELS & MOTELS", "LOCAL", "LOCAL GOVERNMENT", "OCCUPANCY", "RATIFIED", "SESSION LAWS", "TAX DISTRIBUTION", "TAXATION", "TAXES", "TOURISM DEVELOPMENT AUTHORITIES", "TRAVEL & TOURISM"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 23
vote_count: 0
first_action: "2024-05-07"
last_action: "2024-06-28"
source: "openstates"
source_identifier: "ocd-bill/53917b11-fc9c-401b-aec1-c7e7ed58487b"
source_url: "https://www.ncleg.gov/BillLookUp/2023/S902"
source_hash: "03ce13d3ad63892d20414d51bdae4edbca92a1feae5f096ba7071f4d4931076f"
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 902 (2023) — Durham County Occupancy Tax Modifications.

## Version chain

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

1. **Filed** (filed) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S902v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S902v1.pdf)
3. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S902v2.pdf)
4. **SL 2024-19** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S902v3.pdf)

## Sponsors

- Woodard — cosponsor (person)

## Timeline

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

- **2024-06-28** Ch. SL 2024-19 `became-law`
- **2024-06-28** Ratified
- **2024-06-27** Ordered Enrolled
- **2024-06-27** Passed 3rd Reading `passage, reading-3`
- **2024-06-27** Passed 2nd Reading `reading-2`
- **2024-06-27** Added to Calendar
- **2024-06-27** Withdrawn From Com
- **2024-06-25** Ref To Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2024-06-25** Passed 1st Reading `reading-1`
- **2024-06-25** Special Message Received From Senate
- **2024-06-25** Special Message Sent To House
- **2024-06-25** Passed 3rd Reading `passage, reading-3`
- **2024-06-25** Passed 2nd Reading `reading-2`
- **2024-06-25** Placed on Today's Calendar
- **2024-06-25** Withdrawn From Cal
- **2024-06-25** Reptd Fav `committee-passage-favorable`
- **2024-06-24** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2024-06-24** Reptd Fav `committee-passage-favorable`
- **2024-06-24** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2024-06-24** Withdrawn From Com
- **2024-05-08** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2024-05-08** Passed 1st Reading `reading-1`
- **2024-05-07** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/53917b11-fc9c-401b-aec1-c7e7ed58487b`. Confidence: reported (aggregated from official North Carolina legislature records).