NC H1894

Authorizes the Town of Pembroke to levy a room occupancy tax of up to 3% on gross receipts from hotel, motel, inn, and similar lodging facilities subject to state sales tax, in addition to existing state and local sales taxes.

Exempts accommodations furnished by nonprofit charitable, educational, or religious organizations when provided in furtherance of their nonprofit purpose.

Requires the town to remit net tax proceeds quarterly to the Pembroke Tourism Development Authority, which must use at least two-thirds of funds to promote travel and tourism and the remainder for tourism-related expenditures.

Establishes the Pembroke Tourism Development Authority as a public authority with membership requirements including at least one-third affiliated with tax-collecting businesses and at least one-half active in travel and tourism promotion.

Adds Pembroke to the list of municipalities in G.S. 160A-215(g) authorized to levy room occupancy taxes under state law.