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2026-07-06 17:27:28 -04:00

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---
type: "Bill"
title: "Omnibus Occupancy Tax Changes."
description: "Omnibus Occupancy Tax Changes."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2023"
identifier: "SB 154"
citation: "North Carolina SB 154 (2023)"
classification: ["bill"]
subjects: ["ASHE COUNTY", "AUDITING & AUDITS", "AUTHORITIES", "AVERY COUNTY", "BERTIE COUNTY", "BRUNSWICK COUNTY", "CARTERET COUNTY", "CHAPTERED", "CHARLOTTE", "CLAYTON", "COUNCIL OF STATE", "COUNTIES", "COUNTY COMMISSIONERS", "CULTURAL RESOURCES", "DAVIDSON COUNTY", "DAVIE COUNTY", "ELECTIONS", "FOOD", "FOOD SERVICES", "FOODS & BEVERAGES", "FOUR OAKS", "GRAHAM COUNTY", "HOTELS & MOTELS", "INDIAN TRAIL", "IREDELL COUNTY", "JEFFERSON", "JOHNSTON COUNTY", "LANSING", "LOCAL", "LOCAL GOVERNMENT", "MEAL", "MECKLENBURG COUNTY", "MITCHELL COUNTY", "MOTOR VEHICLES", "MUNICIPALITIES", "MUSEUMS", "OCCUPANCY", "PUBLIC OFFICIALS", "RACING", "RATIFIED", "SESSION LAWS", "SPORTS", "ST. JAMES", "STALLINGS", "STATE AUDITOR", "STOKES COUNTY", "SWAIN COUNTY", "TAX DISTRIBUTION", "TAX DISTRICTS", "TAXATION", "TAXES", "TAXES", "TAXES", "TITLE CHANGE", "TOURISM DEVELOPMENT AUTHORITIES", "TRANSPORTATION", "TRAVEL & TOURISM", "UNION COUNTY", "WARREN COUNTY", "WILKES COUNTY", "WILKESBORO", "YANCEY COUNTY"]
status: "enacted"
primary_sponsors: []
version_count: 10
action_count: 57
vote_count: 0
first_action: "2023-02-23"
last_action: "2023-10-25"
source: "openstates"
source_identifier: "ocd-bill/640660b7-809d-40ef-a7ce-9fa3f90ffc6d"
source_url: "https://www.ncleg.gov/BillLookUp/2023/S154"
source_hash: "2063a998f6c16eb3904294d2ed216dd3ed875e7e3a97c4f62361e9b7a72c13eb"
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 154 (2023) — Omnibus Occupancy Tax Changes.
## 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/S154v0.pdf)
2. **A1: ASVF-51-V-2** (committee substitute) — [source](https://webservices.ncleg.gov/ViewBillDocument/2023/7219/0/S154-ASVF-51-V-2)
3. **A2: Amendment** (committee substitute) — [source](https://webservices.ncleg.gov/ViewBillDocument/2023/7254/0/S154-A-NBC-11380)
4. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S154v1.pdf)
5. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S154v2.pdf)
6. **Edition 3** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S154v3.pdf)
7. **Edition 4** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S154v4.pdf)
8. **Edition 5** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S154v5.pdf)
9. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S154v6.pdf)
10. **SL 2023-144** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S154v7.pdf)
## Sponsors
- Daniel — cosponsor (person)
- Hise — cosponsor (person)
- Mayfield — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-10-25** Ch. SL 2023-144 `became-law`
- **2023-10-25** Ratified
- **2023-10-25** Ordered Enrolled
- **2023-10-25** Conf Report Adopted 3rd
- **2023-10-25** Conf Report Adopted 3rd
- **2023-10-24** Conf Report Adopted 2nd
- **2023-10-24** Conf Report Passed 2nd
- **2023-10-23** Placed On Cal For 10/24/2023
- **2023-10-23** Cal Pursuant Rule 44(d)
- **2023-10-23** Ruled Material
- **2023-10-23** Conf Com Reported
- **2023-10-23** Placed On Cal For 10/24/2023
- **2023-10-23** Held As Material
- **2023-10-23** Conf Com Reported
- **2023-10-05** Conf Com Appointed
- **2023-10-02** Conf Com Appointed
- **2023-09-21** Failed Concur In H Com Sub
- **2023-09-20** Placed On Cal For 09/21/2023
- **2023-09-20** Held As Material
- **2023-09-20** Special Message Received For Concurrence in H Com Sub
- **2023-09-20** Special Message Sent To Senate
- **2023-09-20** Ordered Engrossed
- **2023-09-20** Passed 3rd Reading `passage, reading-3`
- **2023-09-19** Passed 2nd Reading `reading-2`
- **2023-09-19** Amend Adopted A2 `amendment-passage`
- **2023-09-19** Amend Adopted A1 `amendment-passage`
- **2023-09-12** Placed On Cal For 09/19/2023
- **2023-09-12** Withdrawn From Cal
- **2023-09-05** Placed On Cal For 09/12/2023
- **2023-09-05** Cal Pursuant Rule 36(b)
- **2023-09-05** Ruled Material
- **2023-09-05** Reptd Fav Com Sub 2 `committee-passage-favorable`
- **2023-08-16** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2023-08-16** Withdrawn From Cal
- **2023-08-16** Placed On Cal For 08/17/2023
- **2023-08-16** Cal Pursuant Rule 36(b)
- **2023-08-16** Reptd Fav `committee-passage-favorable`
- **2023-08-16** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2023-08-16** Ruled Material
- **2023-08-16** Reptd Fav Com Substitute `committee-passage-favorable`
- **2023-06-28** Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2023-06-28** Withdrawn From Com
- **2023-06-26** Referred To Rules, Calendar, and Operations of the House
- **2023-06-26** Passed 1st Reading `reading-1`
- **2023-06-26** Special Message Received From Senate
- **2023-06-26** Special Message Sent To House
- **2023-06-26** Passed 3rd Reading `passage, reading-3`
- **2023-06-22** Passed 2nd Reading `reading-2`
- **2023-06-21** Reptd Fav `committee-passage-favorable`
- **2023-06-20** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2023-06-20** Com Substitute Adopted
- **2023-06-20** Reptd Fav Com Substitute `committee-passage-favorable`
- **2023-02-27** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2023-02-27** Withdrawn From Com
- **2023-02-27** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2023-02-27** Passed 1st Reading `reading-1`
- **2023-02-23** Filed `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/640660b7-809d-40ef-a7ce-9fa3f90ffc6d`. Confidence: reported (aggregated from official North Carolina legislature records).