NC H545

Moore County Board of Commissioners may 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, in addition to existing state and local sales taxes.

Tax does not apply to accommodations provided by nonprofit charitable, educational, or religious organizations operating in furtherance of their nonprofit purpose.

County shall remit net proceeds (gross proceeds minus up to 3% administrative costs on first $500,000 annually and 1% on remaining proceeds) quarterly to the Moore County Tourism Development Authority.

Tourism Development Authority must use at least two-thirds of funds to promote travel and tourism in Moore County and remainder for tourism-related expenditures including capital projects.

Tourism Development Authority shall consist of one county commissioner, five hotel/motel owners or operators, the Moore County Chamber of Commerce President and CEO, and two additional individuals interested in tourism development.