NC S13

Authorizes the City of Sanford 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.

Tax revenue is distributed quarterly to the Sanford Tourism Development Authority, with two-thirds used for travel and tourism promotion and one-third for operation, maintenance, promotion, and renovation of the Dennis A. Wicker Civic Center.

Administration costs are capped at 3% of the first $500,000 of gross proceeds collected annually and 1% of remaining proceeds.

Requires the Sanford City Council to create a Tourism Development Authority with at least one-third of members affiliated with tax-collecting businesses and at least one-half actively involved in promoting travel and tourism.

Adds Sanford to the list of municipalities under G.S. 160A-215 that are authorized to levy occupancy taxes.