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---
type: "Bill"
title: "Watauga Dist. U Occ. Tax/Force Account Limit."
description: "Watauga Dist. U Occ. Tax/Force Account Limit."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2005"
identifier: "SB 92"
citation: "North Carolina SB 92 (2005)"
classification: ["bill"]
subjects: ["AUTHORITIES", "BLANK BILL", "COUNTIES", "HOTELS & MOTELS", "LOCAL", "LOCAL GOVERNMENT", "MUNICIPALITIES", "RATIFIED", "TAXATION", "TAXES", "OCCUPANCY", "TITLE CHANGE", "TRAVEL & TOURISM", "SEN. GARWOOD", "WATAUGA COUNTY", "BOONE", "CHAPTERED", "TOURISM DEVELOPMENT AUTHORITIES"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 21
vote_count: 2
first_action: "2005-02-08"
last_action: "2005-07-18"
source: "openstates"
source_identifier: "ocd-bill/0e4c2ffc-2ad1-47c9-976f-f90cc38348d6"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2005&BillID=S92&votesToView=all"
source_hash: "2e06717ad42254ec442c0ff32a87cb3fb752d915efff27311c93ff1b97d4d129"
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 92 (2005) — Watauga Dist. U Occ. Tax/Force Account Limit.
## 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/Senate/PDF/S92v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S92v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S92v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S92v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S92v4.pdf)
6. **SL2005-197** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S92v5.pdf)
## Votes
- Third Reading\Motion 8\To Concur — **348** (pass) · upper
- Second Reading\Motion 8\To Concur — **436** (pass) · upper
## Sponsors
- Garwood — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2005-07-18** Ch. SL 2005-197 `became-law`
- **2005-07-18** Ratified
- **2005-07-14** Concurred On 3rd Reading
- **2005-07-13** Concurred On 2nd Reading
- **2005-07-12** Placed On Cal For 7/13/2005
- **2005-07-12** Rec To Concur H Com Sub
- **2005-07-11** Passed 3rd Reading `passage, reading-3`
- **2005-07-07** Passed 2nd Reading `reading-2`
- **2005-07-06** Placed On Cal For 7/7/2005
- **2005-06-30** Cal Pursuant Rule 36(b)
- **2005-06-30** Reptd Fav Com Substitute `committee-passage-favorable`
- **2005-05-19** Ref To Com On Finance `referral-committee`
- **2005-05-19** Rec From Senate
- **2005-05-17** Passed 3rd Reading `passage, reading-3`
- **2005-05-16** Passed 2nd Reading `reading-2`
- **2005-05-12** Com Substitute Adopted
- **2005-05-12** Reptd Fav Com Substitute `committee-passage-favorable`
- **2005-04-21** Re-ref Com On Finance `referral-committee`
- **2005-04-21** Withdrawn From Comm
- **2005-02-09** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2005-02-08** Filed `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0e4c2ffc-2ad1-47c9-976f-f90cc38348d6`. Confidence: reported (aggregated from official North Carolina legislature records).