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Art. [V, § 1 CABARRUS COUNTY CODE
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<br />guilty of a misdemeanor and shall be punishable
<br />by a fine not to exceed $1,000.00, imprisonment
<br />not to exceed six months, or both. The board of
<br />commissioners may, for good cause shown, com-
<br />promise or forgive the penalties imposed by this
<br />subsection.
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<br /> Ie) 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 pr. oceeds" 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 au-
<br />thority may expend occupancy tax revenue re-
<br />mitted to it by the county during a fiscal year, and
<br />any other revenue it receives, only to develop or
<br />promote tourism, tourist-related support services
<br />and facilities, tourist-related events, tourist-
<br />related activities, or tourist attractions. The
<br />Cabarrus County Finance Officer shall distribute
<br />the amounts due the authority at least monthly.
<br />(f) Effective date of levy. A tax levied under this
<br />act shall become effective on the date specified in
<br />the resolution levying the tax. That date must be
<br />the first day of a calendar month, however, and
<br />may not be earlier than the first day of the second
<br />month after the date the resolution is adopted.
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<br /> (g) Repeal A tax levied under this act may be
<br />repealed by a resolution adopted by the Cabarrus
<br />County Board of Commissioners. Repeal of a tax
<br />levied under this act shall become effective on the
<br />first day of a month and may not become effective
<br />unt/1 the end of the fiscal year in which the repeal
<br />resolution was adopted. Repeal of a tax levied
<br />under this act does not affect a Liability for a tax
<br />that at~ached before the effective date of the re-
<br />peal, nor does it affect a right to a refund of a tax
<br />that accrued before the effective date of the re-
<br />peal.
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<br />Sec. 2. Establishment, appointment, and du-
<br /> ties of Cabarrus County Tourism Au-
<br /> thority.
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<br /> (a) Establishment and membership. When the
<br />Cabarrus County Board of Commissioners adopts
<br />a resolution levying a room occupancy tax pur-
<br />suant to this act, it shall establish and create the
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<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 ap-
<br />pointed by the board, selected as follows:
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<br /> (1) Seats 1, 4, and 7 shall be selected by the
<br /> board at large and shall include, but not be
<br /> limited to, at least one member of the board
<br /> or the Cabarrus County Manager;
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<br /> (2) Seats 2, 5, and 8 shall be appointed by the
<br /> board from a list of at least three persons
<br /> submitted by the Concord-Cabarrus
<br /> Chamber of Commerce; and
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<br /> (3) Seats 3, 6, and 9 shall be appointed by the
<br /> board from a list of at least three persons
<br /> submitted to the board by the Kannapolis
<br /> Chamber of Commerce.
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<br /> (b) Terms of office. Except as otherwise pro-
<br />vided in the schedule set forth below, the term of
<br />office of each member of the authority shall be
<br />three years. The terms shall be staggered so that
<br />after the initial members of the authority are ap-
<br />pointed, three members are appointed each year,
<br />implemented as follows:
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<br /> (1) Seats 1, 2, and 3 shall be appointed ini-
<br /> tially for one year, and thereafter for three
<br /> years.
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<br /> (2) Seats 4, 5, and 6 shall be appointed ini-
<br /> tially for two years, and thereafter for three
<br /> years; and
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<br /> (3) Seats 7, 8, and 9 shall be appoint?d ini-
<br /> tially for three years, and thereafter for
<br /> three years.
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<br /> (c) Powers and duties of the authority. In addi-
<br />tion to any other powers and duties of the au-
<br />thority otherwise conferred by law, the authority
<br />may contract with any person, firm, corporation,
<br />or agency to assist it in the promotion of travel
<br />and tourism and to carry out the purposes identi-
<br />fied in section l(e) of this act. The authority may
<br />accept contributions from any source to be used
<br />for the purposes stated in section (1)(e) Of this act.
<br />On or before April 1 of each year after the levy of
<br />the tax authorized in this act, the authority shall
<br />prepare an annual budget based upon anticipated
<br />revenues and shall submit the budget to the
<br />Cabarrus County Manager for processing and ap-
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<br />SA:14
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