Legislation Details

File #: 26-276    Version: 1
Type: Consent Agenda Status: Agenda Ready
File created: 5/4/2026 In control: Board of Commissioners
On agenda: 5/18/2026 Final action:
Title: Interlocal Agreement - Stallings District S
Attachments: 1. Interlocal Agreement
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Interlocal Agreement - Stallings District S

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INFORMATION CONTACT: 

Vann Harrell, Tax Administration, Tax Administrator, 704-283-3748

ACTION REQUESTED:

Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent with the agenda item, 2) exercise any renewal or extension term options set forth in the Agreement, 3) terminate the Agreement if deemed in the best interest of the County, each in the County Manager's discretion.

PRIOR BOARD ACTIONS:

None.

BACKGROUND:

Union County Tax Administration serves as the tax collector for the Town of Stallings pursuant to an interlocal agreement executed in 2015 and amended in 2022. District S located within the Town of Stalling was authorized by SL 2023-144 for the purpose of levying and collecting occupancy tax from lodging establishments located within the district. The District S governing board has requested Union County Tax Administration to function as the tax collector for occupancy taxes.

FINANCIAL IMPACT: 

Union County will receive 1.25% of revenue collected pursuant to the agreement.