AN ACT TO AUTHORIZE AVERY COUNTY TO LEVY AN OCCUPANCY TAX IN A TAX DISTRICT COMPRISING THE UNINCORPORATED AREAS OF THE COUNTY.
House committee substitute to the 1st edition makes the following changes.
Modifies the authority of the Avery County District A (district)'s governing body to levy a room occupancy tax of up to 6%, to more generally refer to the taxation of receipts from the rental of an accommodation, no longer listing specified rental accommodations to which the tax is applicable. Increases the amount of occupancy tax proceeds the Avery County District A Tourism Development Authority (TDA) is required to use, from at least one-third to at least two-thirds, to promote travel and tourism in the district. Makes technical corrections.