A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE CITY OF HENDERSON TO LEVY A ROOM OCCUPANCY TAX.
Authorizes the Henderson City Council to levy a room occupancy tax of up to 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (Uniform provisions for room occupancy taxes). Requires the Henderson Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the city and the remainder for tourism-related expenditures. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the city and at least one-half must be currently active in the city's travel and tourism promotion. Makes conforming changes.
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