NC H233

Creates Avery County District A as a taxing district comprising unincorporated areas of Avery County, with the County Board of Commissioners serving as its governing body.

Authorizes Avery County District A 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 quarterly distribution of net proceeds (after administration costs capped at 3% of first $500,000 and 1% of remaining receipts) to the Avery County District A Tourism Development Authority.

Mandates that at least two-thirds of tax proceeds be used for travel and tourism promotion in the district and remaining funds for tourism-related expenditures, with all proceeds restricted to direct benefit of the unincorporated areas only.

Establishes the Avery County District A Tourism Development Authority with membership requirements that at least one-third represent tax-collecting businesses and at least one-half are active in travel and tourism promotion, with quarterly and annual reporting to the County Board of Commissioners.