NC H1942

Creates Wilkes County District K as a special taxing district comprised of unincorporated areas of Wilkes County, governed by the Wilkes County Board of Commissioners.

Authorizes the district to levy a room occupancy tax of up to 6% on gross receipts from hotel, motel, inn, and similar lodging rentals subject to state sales tax.

Establishes a Wilkes County District K Tourism Development Authority to receive and distribute tax net proceeds, requiring at least two-thirds be used to promote travel and tourism and the remainder for tourism-related expenditures.

Specifies that Authority members must include at least one-third affiliated with businesses collecting the tax and at least one-half actively involved in promoting travel and tourism in the district.

Exempts accommodations furnished by nonprofit charitable, educational, or religious organizations from the occupancy tax when furnished in furtherance of their nonprofit purpose.