NC S50

Increases the maximum room occupancy tax that Wilson County Board of Commissioners may levy from 3% to 6% of gross receipts from hotel, motel, and similar lodging rentals.

Authorizes Wilson County to levy an additional 3% occupancy tax on top of the existing 3% tax, provided the county continues to levy the original 3% tax.

Removes the exemption for accommodations furnished by nonprofit charitable, educational, or religious organizations.

Requires Wilson County to remit net proceeds (after collection costs) quarterly to the Wilson County Tourism Development Authority, with at least two-thirds used to promote travel and tourism.

Modifies use of remaining one-third of funds to require mutual agreement between the Tourism Development Authority and Wilson City Council on expenditures.