NC H353

Repeals occupancy tax provisions for the Town of Wilkesboro under S.L. 2001-439 and Wilkes County District K under S.L. 2010-78, effective July 1, 2023.

Creates Wilkes County District W as a taxing district comprising all unincorporated areas of Wilkes County outside the Town of Elkin, with the County Board of Commissioners as its governing body.

Authorizes Wilkes County District W to levy a room occupancy tax of up to 6% on gross receipts from accommodation rentals, administered under G.S. 153A-155.

Requires the district to remit quarterly net proceeds (gross proceeds minus up to 3% administrative costs for first $500,000, then 1% thereafter) to a Tourism Development Authority, which must spend at least two-thirds on travel and tourism promotion and the remainder on tourism-related expenditures within the district.

Establishes a Tourism Development Authority with 5 core members appointed by the Wilkes County Board of Commissioners, Wilkesboro Town Council, North Wilkesboro Board of Commissioners, and Ronda Board of Commissioners, plus up to 2 additional members, maintaining at least one-third from tax-collecting businesses and one-half active in tourism promotion.