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AG 2003 07 21
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AG 2003 07 21
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3/3/2006 9:37:57 AM
Creation date
11/27/2017 11:41:27 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
7/21/2003
Board
Board of Commissioners
Meeting Type
Regular
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SPEICAL ACTS Art. IV, § 2 <br /> <br />ARTICLE IV. ROOM OCCUPANCY AND <br />TOURISM DEVELOPMENT TAX; TOURISM <br />AUTHORITY* <br /> <br />Sec. 1. Occupancy Tax Levy. <br /> <br /> (a) Authorization and scope. The Cabarrus <br />County Board of Commissioners may levy a room <br />occupancy tax of not less than three percent nor <br />more than six percent of the gross receipts de- <br />rived from the rental of any room, lodging, or <br />similar accommodation furnished by a hotel, mo- <br />tel, inn, or similar place within the county that is <br />subject to sales tax imposed by the state under <br />G.S. 105-164.4(a)(3). This tax is in addition to any <br /> <br /> *Editor's note--Printed in this article is Chapter 658 of <br />the Sessions Laws of 1989 and act authorizing Cabarrus <br />County to levy a room occupancy and tourism development tax <br />and establishing a tourism authority. A uniform system of <br />headings, capitalization, citation to state statutes and the <br />expression of numbers has been utilized to conform to the <br />style used in the Code. Additions for clarity are indicated by <br />brackets. Obvious misspellings have been corrected without <br />notation. <br /> Code reference--Room occupancy and tourism develop- <br />ment tax, § 70-31 et seq. <br /> <br />state or local sales tax. This tax does not apply to <br />accommodations furnished by nonprofit charita- <br />ble, education, or religious organizations. <br /> <br /> (b) Administration. A tax levied under this act <br />shah be levied, administered, collected, and re- <br />pealed as provided in G.S. 153A-155. The penal- <br />ties provided in G.S. 153A-155 apply to a tax <br />levied under this act. <br /> <br /> (c) Use and disposition of revenue. Cabarrus <br />County shall remit 100 percent of the net pro- <br />ceeds of the occupancy tax to the Cabarrus County <br />Tourism Authority established under section 2 of <br />this act. As used in this act "net proceeds" means <br />gross proceeds less the direct cost to the county of <br />administering and collecting the tax, not to ex- <br />ceed five percent of the amount collected. The <br />authority may expend occupancy tax revenue <br />remitted to it by the county during a fiscal year, <br />and any other revenue it receives, only to develop <br />or promote tourism, tourist-related support ser- <br />vices and facilities, tourist-related events, tourist- <br />related activities, or tourist attractions. The Cabar- <br />rus County Finance Officer shall distribute the <br />amounts due the authority at least monthly. <br /> <br />Sec. 2. Establishment, appointment, and du- <br /> ties of Cabarrus County Tourism Au- <br /> thority. <br /> <br /> (a) Establishment and membership. When the <br />Cabarrus County Board of Commissioners adopts <br />a resolution levying a room occupancy tax pursu- <br />ant to this act, it shall establish and create the <br />Cabarrus County Tourism Authority composed of <br />nine members, with seats on the authority num- <br />bered one through nine, all of whom shall be <br />appointed by the board, selected as follows: <br /> <br />-(1) <br /> <br />Seats 1, 4, and 7 shall be selected by the <br />board at large and shah include, but not <br />be limited to, at least one member of the <br />board or the Cabarrus County Manager; <br /> <br />(2) <br /> <br />Seats 2, 5, and 8 shall be appointed by the <br />board from a list of at least three persons <br />submitted by the Cabarrus County Tour- <br />ism Authority; and <br /> <br />Supp. No. 6 <br /> <br />SA:13 <br /> <br /> <br />
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