NC H957

Creates Graham County District G as a taxing district encompassing unincorporated areas of Graham County, with the County Board of Commissioners serving as its governing body.

Authorizes Graham County District G to levy a room occupancy tax of up to 3% on gross receipts from hotel, motel, inn, and similar lodging rentals subject to state sales tax, in addition to existing state and local taxes.

Tax revenue (net proceeds) is remitted quarterly to the Graham County Tourism Development Authority, with at least two-thirds used to promote travel and tourism and the remainder for tourism-related expenditures within the district.

Establishes that net proceeds equal gross proceeds minus administration and collection costs (capped at 3% of the first $500,000 and 1% of remaining proceeds annually).

Exempts nonprofit charitable, educational, or religious institutions from the occupancy tax when providing accommodations for nonprofit purposes.