NC H518

Authorizes Person County Board of Commissioners to levy an additional room occupancy tax of up to 1% on hotel, motel, inn, and similar lodging rentals.

Additional 1% tax may only be imposed if the county also levies the existing 5% occupancy tax authorized under prior law.

Revenue from the tax is remitted quarterly to the Person Tourism Development Authority with administration costs capped at 3% of gross proceeds.

Authority must use at least two-thirds of net proceeds to promote travel and tourism in Person County, with remaining funds for tourism-related expenditures.

Effective upon ratification on June 16, 2011.