NC H1127

Authorizes the City of Sanford 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 administration follows G.S. 160A-215 procedures, with net proceeds (after administrative costs not exceeding 3% of first $500,000 annually and 1% of remaining amounts) remitted quarterly to the Sanford Tourism Development Authority.

Creates a Sanford Tourism Development Authority as a public authority with membership including at least one-third affiliated with tax-collecting businesses and at least one-half active in tourism promotion; Authority must use 100% of funds to promote travel and tourism.

Authority must meet regularly, adopt procedural rules, and report quarterly and annually to City Council on receipts and expenditures.

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