NC S948

Authorizes Henderson County Board of Commissioners to levy an additional 1% room occupancy and tourism development tax on hotel and lodging rentals, in addition to the existing 3-5% tax already authorized.

Requires net proceeds from occupancy taxes to be remitted quarterly to the Henderson County Tourism Development Authority, with at least two-thirds used for travel and tourism promotion and remainder for tourism-related expenditures.

Establishes the Henderson Tourism Development Authority as a public authority with membership including hotel industry representatives and tourism promotion professionals, replacing the previous Travel and Tourism Committee structure.

Defines "net proceeds" as gross tax revenue minus administrative costs (up to 3% of first $500,000 annually and 1% of remaining revenue), and clarifies allowable uses including advertising, market research, and tourism-related capital projects.

Adds Henderson County to the list of counties governed by the state's general occupancy tax administration and penalty provisions under G.S. 153A-155.