NC H94

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

Authorizes the district to levy a room occupancy tax of up to 3% on gross receipts from rental of hotel rooms, motels, inns, tourist camps, and similar lodging facilities subject to state sales tax.

Requires the Graham County Tourism Development Authority to receive net proceeds quarterly (after administrative costs not exceeding 3% of the first $500,000 and 1% of remaining proceeds annually).

Mandates that at least two-thirds of net proceeds be used to promote travel and tourism in the district and the remainder for tourism-related expenditures and capital improvements, with all funds benefiting only the unincorporated district.

Amends G.S. 153A-155(g) to add Graham County District G to the list of counties and county districts subject to occupancy tax provisions, effective upon enactment.