NC H493

Authorizes the Town of Robbinsville 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.

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

Mandates that the Tourism Development Authority use at least two-thirds of funds to promote travel and tourism in the town and the remainder for tourism-related expenditures and capital projects.

Establishes the Robbinsville Tourism Development Authority as a public authority with at least one-third of members affiliated with businesses collecting the tax and at least one-half actively involved in tourism promotion.

Adds Robbinsville to the list of municipalities authorized to levy occupancy taxes under G.S. 160A-215, effective upon enactment on July 25, 2013.