NC H347

Authorizes Graham County Board of Commissioners to levy a 3% room occupancy tax on hotel and lodging rentals, with net proceeds distributed to the Graham County Tourism Development Authority for travel promotion and tourism-related expenditures.

Establishes the Graham County Tourism Development Authority with membership requirements including hotel/lodging operators and individuals active in tourism promotion, with authority to expend tax revenue on tourism marketing and capital projects.

Increases Buncombe County's maximum allowable room occupancy and tourism development tax from 4% to 6% by adding a new 2% additional tax option, with funds allocated three-fourths to advertising/promotion and one-fourth to a Tourism Product Development Fund for qualifying projects.

Modifies Buncombe County Tourism Development Authority from 9 to 11 members and expands eligible operators to include bed and breakfast establishments and vacation rental management companies.

Authorizes Guilford and Rockingham County Commissioners to call special elections in the Stokesdale Fire Protection District to increase the allowable special tax for fire protection from 10 cents to 15 cents per $100 of property valuation, effective through December 1, 2016.