NC H561

Authorizes the City of Henderson 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.

Tax revenue net proceeds (after up to 3% administrative costs on first $500,000 annually and 1% on remaining amounts) shall be remitted quarterly to the Henderson Tourism Development Authority.

Requires the Authority to use at least two-thirds of funds for promoting travel and tourism in Henderson and remaining funds for tourism-related expenditures.

Creates the Henderson Tourism Development Authority as a public authority with membership requirements including at least one-third affiliated with tax-collecting businesses and at least one-half active in tourism promotion.

Amends G.S. 160A-215(g) to add Henderson to the list of municipalities authorized to levy occupancy taxes under existing state law.