NC H350

Warren County Board of Commissioners may levy a 5% room occupancy tax on gross receipts from hotel, motel, inn, and similar lodging rentals subject to state sales tax, in addition to existing state and local sales taxes.

County administration and collection costs are capped at 3% of the first $500,000 of gross proceeds and 1% of remaining proceeds annually, with net proceeds remitted quarterly to the Warren County Tourism Development Authority.

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

Warren County Board of Commissioners creates the Tourism Development Authority as a public authority with membership including at least one-third individuals affiliated with businesses collecting the tax and at least one-half individuals active in tourism promotion.

Authority must file quarterly and annual reports with the Board of Commissioners detailing receipts and expenditures.