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Resolution No. 2003- <br /> <br />RESOLUTION INCREASING THE LEVY OF THE ROOM OCCUPANCY <br />AND TOURISM DEVELOPMENT TAX FROM FIVE PERCENT (5%) TO <br />SIX PERCENT (6%) AND PRESCRIBING THE METHOD OF <br />DISTRIBUTION OF THE PROCEEDS WITHIN CABARRUS COUNTY <br /> <br /> WHEREAS, a public hearing was held on July 21, 2003, to consider increasing the levy <br />of a room occupancy and tourism development tax for Cabarms County from five percent (5%) <br />to six percent (6%), and interested citizens presented their views to the Board of County <br />Commissioners of Cabarms County; and <br /> <br /> WHEREAS, the Board of County Commissioners caused public notice of the public <br />hearing to be given in accordance with law at least ten (10) days prior to the date of the hearing; <br />and <br /> <br /> WHEREAS, the Board of Commissioners of Cabarrus County is now of the opinion and <br />does hereby find and declare that increasing the levy of the room occupancy and tourism <br />development tax within Cabarrus County, North Carolina, from five percent (5%) to six percent <br />(6%) is both desirable and necessary to adequately finance the operation of the Cabarms County <br />Tourism Authority. <br /> <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of <br />Cabarms County as follows: <br /> <br /> Section 1. There is hereby imposed and levied within Cabarrus County, North <br />Carolina, a six percent (6%) room occupancy and tourism development tax authorized by ratified <br />Chapter 658 of the 1989 Session Laws (Regular Session, 1989), effective July 19, 1989, and as <br />amended by ratified Chapter 439 of the 2001 Session Laws (Regular Session, 2001), effective <br />October 4, 2001. The tax hereby imposed and levied shall apply to the same extent and be <br /> <br /> <br />