NC H545

Authorizes Henderson County Board of Commissioners to levy a room occupancy tax of 3-5% on hotel and motel gross receipts, plus an additional optional 1% tax on the same accommodations.

Requires the county to remit net proceeds quarterly to the Henderson County Tourism Development Authority, with at least two-thirds used to promote travel and tourism and the remainder for tourism-related expenditures.

Establishes a 9-member Henderson County Tourism Development Authority with representatives appointed by the county commissioners, Hendersonville City Council, Fletcher Town Council, Flat Rock Village Council, and the Chamber of Commerce.

Defines "net proceeds" as gross proceeds minus administrative costs not to exceed 3% of the first $500,000 collected annually and 1% of remaining receipts.

Effective upon ratification on June 4, 2013, and repeals Section 3 of S.L. 2012-144.