NC H1144

Creates Avery County District A as a taxing district comprising unincorporated areas of Avery County, governed by the County Board of Commissioners.

Authorizes the district to levy a room occupancy tax of up to 6% on gross receipts from rental accommodations subject to state sales tax, in addition to existing state and local sales taxes.

Requires the district to remit quarterly net proceeds (gross receipts minus up to 3% administrative costs on first $500,000 and 1% on remaining amounts) to the Avery County District A Tourism Development Authority.

Mandates the Tourism Development Authority use at least two-thirds of proceeds to promote travel and tourism in the district and the remainder for tourism-related expenditures, with all funds restricted to benefit only the unincorporated district areas.

Establishes the Tourism Development Authority as a public authority with membership including at least one-third affiliated with tax-collecting businesses and at least one-half active in tourism promotion.