House committee substitute makes the following changes to 1st edition. Amends SL 1991-162, as amended by SL 2004-106, to provide that when the Alleghany County Board of Commissioners adopts a resolution levying a room occupancy tax, the resolution must require that the county remit, on a quarterly basis, 100% of the net proceeds of the occupancy tax levied under the act to the Alleghany Tourism Development Authority (Authority). Directs the Authority to use at least two-thirds of those funds to promote travel and tourism in Alleghany County and use the remainder for tourism-related expenses. Provides that the Authority is created when the Alleghany Board of Commissioners adopts a resolution levying a room tax. Requires at least one-half (previously three-fourths) of the members of the Authority be individuals who are actively involved in the promotion of travel and tourism in the county. Makes other technical changes.
Rewrites SL 1985-969, as amended, which provides for a Jackson County occupancy tax to provide as follows. Details the additional room occupancy tax, authorization of additional tax, administration of the tax, distribution, and use of tax revenues, and creation of the Jackson County Tourism Development Authority (Tourism Authority). Details membership, duties, and reporting requirements of the Tourism Authority. Makes conforming change to GS 153A-155. Makes conforming changes to the bill title.