NC H7

Creates Graham County District G as a taxing district comprised of unincorporated areas in Graham County, governed by the Graham County Board of Commissioners.

Authorizes District G to levy a room occupancy tax of up to 3% on gross receipts from hotel, motel, inn, tourist camp, and similar lodging facilities subject to state sales tax.

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

Requires District G to remit net proceeds (after administrative costs not exceeding 3% of first $500,000 and 1% of remaining proceeds) quarterly to the Graham County Tourism Development Authority for promotion and tourism-related expenditures.

Mandates the Authority use at least two-thirds of funds to promote travel and tourism and the remainder for tourism-related expenditures, with all proceeds benefiting only the unincorporated areas of Graham County District G.