NC H429

Creates Saluda District D as a special taxing district comprised of the portion of the City of Saluda located in Polk County, with the Saluda Board of Commissioners serving as its governing body.

Authorizes Saluda District D to levy a room occupancy tax of up to 3% on gross receipts from rental of hotel rooms, lodging, and similar accommodations subject to state sales tax.

Requires net proceeds from the occupancy tax (after administration costs) to be remitted quarterly to the Saluda District D Tourism Development Authority, which must use at least two-thirds for promoting travel and tourism and the remainder for tourism-related expenditures within the district.

Establishes the Saluda District D Tourism Development Authority as a public authority with membership requirements including at least one-third representing tax-collecting businesses and at least one-half actively involved in tourism promotion in the district.

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