NC H1945

Authorizes Dare County Board of Commissioners to levy an additional 1% room occupancy tax on gross receipts from rental of accommodations.

County may only impose this additional tax if it also levies the existing occupancy taxes authorized under Sections 1, 3, and 3.1 of Chapter 449 of the 1985 Session Laws.

Net proceeds from the additional 1% tax must be used exclusively for beach nourishment.

Tax collection, administration, and repeal procedures follow the same rules as the existing room occupancy tax under Section 1.

Effective when the act becomes law.