NC H133

Creates Graham County District G as a taxing district consisting of unincorporated areas of Graham County, with the County Board of Commissioners serving as its governing body.

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

Allows the district to deduct up to 3% of the first $500,000 of gross proceeds and 1% of remaining proceeds annually for tax administration costs.

Requires quarterly remittance of net proceeds to the Graham County Tourism Development Authority, which must use at least two-thirds for promoting travel and tourism and the remainder for tourism-related capital expenditures within the district.

Adds Graham County District G to the list of jurisdictions covered under G.S. 153A-155 governing occupancy tax administration, collection, and penalties.