NC S805

Repeals existing room occupancy tax statutes for Saluda District D (S.L. 2017-202), Tryon (S.L. 2006-148), and Polk County (Chapter 969 of 1985 Session Laws).

Creates Polk County District P as a new taxing district encompassing unincorporated Polk County areas, the portion of Saluda in Polk County, and the Town of Tryon, authorized to levy a room occupancy tax of up to 6% on lodging rental gross receipts.

Establishes Polk County District P Tourism Development Authority with 6 members (3 appointed by Polk County Board of Commissioners, 1 by Tryon Town Board, 1 by Saluda City Board, and 1 ex officio Executive Director), with at least one-third affiliated with lodging businesses and at least one-half active in tourism promotion.

Requires the Authority to use at least two-thirds of net tax proceeds to promote travel and tourism, with the remainder for tourism-related expenditures; allows county to retain up to 3% of first $500,000 and 1% of remaining gross proceeds annually for administration costs.

Repeals of Sections 2 and 3 become effective when the new room occupancy tax is levied (on the first day of a calendar month, no earlier than the second month after resolution adoption), while remaining provisions are effective upon enactment.