NC H96

Authorizes Alleghany County Board of Commissioners to levy an additional 3% room occupancy tax on hotel and lodging rentals, in addition to the existing 3% tax, contingent on also levying the original 3% tax.

Establishes the Alleghany Tourism Development Authority to receive and distribute net proceeds from occupancy taxes, requiring at least two-thirds be used for travel and tourism promotion and remainder for tourism-related expenditures.

Authorizes Jackson County Board of Commissioners to levy an additional 3% room occupancy tax and creates the Jackson County Tourism Development Authority with similar distribution requirements as Alleghany County.

Authorizes the Towns of Grover and Swansboro to each levy up to 3% room occupancy tax and establishes Tourism Development Authorities for each town to manage tax revenue distribution.

Effective upon ratification; updates G.S. 153A-155 and G.S. 160A-215 to include Jackson County and the Towns of Grover and Swansboro in occupancy tax provisions.