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SPEICAL ACTS Art. IV, § 2 ARTICLE IV. ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX; TOURISM AUTHORITY* Sec. 1. Occupancy Tax Levy. (a) Authorization and scope. The Cabarrus County Board of Commissioners may levy a room occupancy tax of not less than three percent nor more than six percent of the gross receipts de- rived from the rental of any room, lodging, or similar accommodation furnished by a hotel, mo- tel, inn, or similar place within the county that is subject to sales tax imposed by the state under G.S. 105-164.4(a)(3). This tax is in addition to any *Editor's note--Printed in this article is Chapter 658 of the Sessions Laws of 1989 and act authorizing Cabarrus County to levy a room occupancy and tourism development tax and establishing a tourism authority. A uniform system of headings, capitalization, citation to state statutes and the expression of numbers has been utilized to conform to the style used in the Code. Additions for clarity are indicated by brackets. Obvious misspellings have been corrected without notation. Code reference--Room occupancy and tourism develop- ment tax, § 70-31 et seq. state or local sales tax. This tax does not apply to accommodations furnished by nonprofit charita- ble, education, or religious organizations. (b) Administration. A tax levied under this act shah be levied, administered, collected, and re- pealed as provided in G.S. 153A-155. The penal- ties provided in G.S. 153A-155 apply to a tax levied under this act. (c) Use and disposition of revenue. Cabarrus County shall remit 100 percent of the net pro- ceeds of the occupancy tax to the Cabarrus County Tourism Authority established under section 2 of this act. As used in this act "net proceeds" means gross proceeds less the direct cost to the county of administering and collecting the tax, not to ex- ceed five percent of the amount collected. The authority may expend occupancy tax revenue remitted to it by the county during a fiscal year, and any other revenue it receives, only to develop or promote tourism, tourist-related support ser- vices and facilities, tourist-related events, tourist- related activities, or tourist attractions. The Cabar- rus County Finance Officer shall distribute the amounts due the authority at least monthly. Sec. 2. Establishment, appointment, and du- ties of Cabarrus County Tourism Au- thority. (a) Establishment and membership. When the Cabarrus County Board of Commissioners adopts a resolution levying a room occupancy tax pursu- ant to this act, it shall establish and create the Cabarrus County Tourism Authority composed of nine members, with seats on the authority num- bered one through nine, all of whom shall be appointed by the board, selected as follows: -(1) Seats 1, 4, and 7 shall be selected by the board at large and shah include, but not be limited to, at least one member of the board or the Cabarrus County Manager; (2) Seats 2, 5, and 8 shall be appointed by the board from a list of at least three persons submitted by the Cabarrus County Tour- ism Authority; and Supp. No. 6 SA:13