NC H143

Town of Maysville Board of Commissioners authorized to levy a room occupancy tax of up to 6% on accommodations subject to state sales tax, in addition to existing state and local taxes

Net proceeds remitted quarterly to the Maysville Tourism Development Authority, which must use at least two-thirds for promoting travel and tourism and the remainder for tourism-related expenditures

Administrative costs capped at 3% of the first $500,000 in gross proceeds and 1% of remaining proceeds collected each year

Creates a Tourism Development Authority as a public authority, requiring at least one-third of members to be affiliated with tax-collecting businesses and at least one-half to be active in tourism promotion

Adds Maysville to the list of municipalities in G.S. 160A-215(g) authorized to levy occupancy taxes under state law