NC H1075

Authorizes the Town of Bryson City Board of Aldermen to levy a room occupancy tax of up to 2% on gross receipts from rental accommodations subject to state sales tax, in addition to existing state and local sales taxes.

Establishes administration and collection procedures under G.S. 160A-215, with the town retaining up to 3% of the first $500,000 in annual gross proceeds and 1% of remaining proceeds as administrative costs.

Requires quarterly remittance of net tax proceeds to the Bryson City/Swain County Tourism Development Authority for promoting travel and tourism, sponsoring tourist-related events, and financing tourism-related capital projects in the town.

Merges the existing Swain County Tourism Development Authority with a new joint authority consisting of nine members: two from Swain County commissioners, two from Bryson City aldermen, the Swain County Chamber of Commerce director, and four nonvoting advisory members, with separate accounting for funds from each jurisdiction.

Makes Sections 3 and 4 effective upon notification of the tax levy by Bryson City to Swain County and the Swain County Tourism Development Authority, and expire upon repeal of the occupancy tax.