NC H444

Repeals Part II of S.L. 2009-428 and authorizes Rowan County to levy an additional 3% room occupancy tax on top of the existing 3% tax, allowing up to 6% total occupancy tax on hotel and lodging accommodations.

Removes the exemption for nonprofit charitable, educational, or religious organizations from occupancy tax requirements.

Changes the distribution of occupancy tax revenue from monthly to quarterly remittance to the Rowan County Tourism Development Authority, with at least two-thirds dedicated to travel and tourism promotion and the remainder for tourism-related expenditures.

Caps administrative costs deductible from gross tax proceeds at 3% of the first $500,000 collected annually and 1% of remaining collections.

Restructures the Tourism Development Authority's 11-member board to include four hotel/accommodation representatives (two appointed by county commissioners, two by Salisbury City Council) and two tourism site representatives (one appointed by each entity), replacing the previous appointment structure.