NC H211

Authorizes Sampson County Board of Commissioners to levy an additional room occupancy tax of up to 3% on gross receipts from rental accommodations.

The additional tax can only be levied if the county also levies the existing room occupancy tax authorized under previous law (S.L. 2007-63).

Updates the Tourism Development Authority requirements to reference the primary tax authorization, maintaining existing membership composition rules (at least one-third from tax-collecting businesses, at least one-half from active tourism promotion professionals).

Specifies that levy, collection, administration, and repeal of the additional tax shall follow the same procedures as the existing occupancy tax under current law.