AN ACT TO AUTHORIZE AVERY COUNTY TO LEVY AN OCCUPANCY TAX IN A TAX DISTRICT COMPRISING THE UNINCORPORATED AREAS OF THE COUNTY.
Creates Avery County District A (district) as a taxing district, consisting of unincorporated areas within Avery County, authorized to carry out the act's provisions as a body politic and corporate. Requires the Avery County Board of Commissioners (board) to serve ex officio as the district's governing body, with county officers serving as the officers of the district. Provides rules for district governance.
Authorizes the district's 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes) as if the district were a county, including the statute's penalties. Requires the Avery County District A Tourism Development Authority (TDA) to use at least one-third of the occupancy tax proceeds to promote travel and tourism in the district and the remainder for tourism-related expenditures, with explicit prohibitions against using any proceeds to promote travel or tourism in areas outside of the district. Requires the district's governing body to adopt a resolution creating the TDA when it adopts the resolution levying the tax. Makes the TDA a public authority under the Local Government Budget and Fiscal Control Act. Requires at least one-third of the TDA's members be affiliated with businesses that collect the tax in the district, and at least one-half of the members be currently active in the promotion of travel and tourism in the district. Sets out the TDA's duties and reporting requirements. Makes further conforming changes to GS 153A-155.