NC S1355

Authorizes Wilkes County Board of Commissioners to levy a room occupancy tax of up to 3% on gross receipts from hotel, motel, inn, and similar lodging rentals subject to state sales tax.

Exempts accommodations furnished by nonprofit charitable, educational, or religious organizations when provided for nonprofit purposes.

Requires Wilkes County to remit quarterly net proceeds (after administrative costs not exceeding 3% of first $500,000 and 1% thereafter) to the Wilkes County Tourism Development Authority.

Mandates the Tourism Development Authority to allocate at least two-thirds of funds to promote travel and tourism, with remainder used for tourism-related expenditures and capital projects.

Creates the Wilkes County Tourism Development Authority as a public authority with membership requiring at least one-third affiliated with tax-collecting businesses and at least one-half active in tourism promotion.