Printer-friendly: Click to view
  • Summary date: Mar 8 2023 - View Summary

    Specifies that the portions of Iredell County located outside of incorporated areas within the County is to be called Iredell County District I. The District is a body politic and corporate. Provides for the governance of that district by the Iredell County Board of Commissioners. 

    Authorizes the Iredell County District I governing body to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires adoption of a resolution establishing the Iredell County District I Tourism Development Authority (TDA) at the time of the adoption of a resolution levying the tax. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county’s travel and tourism promotion. Requires the TDA to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the District and the remainder for tourism related expenditures in the District. Makes conforming changes to GS 153A-155. 

    Repeals Part IV of  SL 1985-570, as amended (pertaining to Iredell countywide occupancy tax).  Effective when the governing body of Iredell County District I adopts a resolution levying a room occupancy tax.