NC H204

Hertford County Board of Commissioners may levy a 3% room occupancy tax on gross receipts from hotels, motels, inns, tourist camps, and similar lodging facilities subject to state sales tax.

Tax revenue net proceeds (after up to 3% administration costs on first $500,000 annually and 1% on remaining proceeds) shall be distributed quarterly to the Hertford County Tourism Development Authority.

Tourism Development Authority must use at least two-thirds of funds to promote travel and tourism in the county and remainder for tourism-related expenditures and capital projects.

Hertford County District H is created as a separate taxing district covering unincorporated areas outside the Towns of Ahoskie and Murfreesboro, with authority to levy its own 3% occupancy tax with proceeds benefiting only the district.

Board of Commissioners must adopt a resolution establishing the Tourism Development Authority within 60 days of the act becoming effective; the act takes effect upon passage.