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related events, and any other appropriate activities <br /> for providing tourism-related facilities or <br /> attractions. <br /> <br /> (3) The Cabarrus County Finance Officer shall <br /> distribute the amounts due the Authority at least <br /> quarterly. <br /> <br /> (f) Effective Date of Levy. A tax levied under this act <br />shall become effective on the date specified in the resolution <br />levying the tax. That date must be the first day of a calendar <br />month, however, and may not be earlier than the first day of the <br />second month after the date the resolution is adopted. <br /> <br /> (g) Repeal. A tax levied under this act may be repealed by <br />a resolution adopted by the Board of Commissioners of Cabarrus <br />County. Repeal of a tax levied under this act shall become <br />effective on the first day of a month and may not become <br />effective until the end of the fiscal year in which the repeal <br />resolution was adopted. Repeal of a tax levied under this act <br />does not affect a liability for a tax that attached before the <br />effective date of the repeal, nor does it affect a right to a <br />refund of a tax that accrued before the effective date of the <br />repeal. <br /> <br /> Section 2. Establishment~ Appointment and Duties of <br />Cabarrus County Tourism Authority (the "Authority"). <br /> <br /> (a) Establishment and Membership. When the Board of <br />Commissioners of Cabarrus County adopts a resolution levying <br />room occupancy tax pursuant to this Act, it shall establish <br /> <br /> <br />