NC H332

Nash County's existing 3% room occupancy tax continues, but the additional 2% tax previously remitted to the City of Rocky Mount is repealed effective July 1, 2025

Rocky Mount District R is created as a new taxing district covering only the portion of Rocky Mount located within Nash County, with the Rocky Mount City Council serving as its governing body

Rocky Mount District R may levy a room occupancy tax of up to 3% on accommodations within the district, with net proceeds distributed quarterly to a newly created Rocky Mount District R Tourism Development Authority

At least two-thirds of occupancy tax proceeds must be used to promote travel and tourism, with the remainder available for tourism-related expenditures including capital projects

Any unexpended net proceeds from the former 2% tax held by the City of Rocky Mount as of July 1, 2025, must be transferred to the new Rocky Mount District R Tourism Development Authority