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AG19890821
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AG19890821
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Last modified
3/28/2003 9:14:28 AM
Creation date
11/27/2017 12:07:02 PM
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Template:
Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
8/21/1989
Board
Board of Commissioners
Meeting Type
Regular
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GENERAL ASSEMBLY OF NORTIt CAROLINA SESSION 1989 <br /> <br /> ! administering and collecting the tax, not to exceed five percent (5%) of the amount <br /> 2 collected. <br /> 3 The Authority may expend occupancy tax revenue remitted to it by the <br /> 4 county during a fiscal year, and any other revenue it receives, only to develop or <br /> 5 promote tourism, tourist~related support services and facilities, tourist-related events, <br /> 6 tourist-related activities, or toui-ist attractions. <br /> 7 The Cabarrus County Finance Officer shall distribute the amounts due <br /> 8 the Authority at least monthly. <br /> 9 (O Effective Date of Levy. A tax levied under this act shall become <br /> 10 effective on the date specified in the resolution levying the tax. That date must be <br />11 the first day of a calendar month, however, and may not be earlier than the first day <br />12 of the second month after the date the resolution is adopted. <br />13 (g) Repeal. A tax levied under this act may be repealed by a resolution <br />14 adopted by the Cabarrus County Board of Commissioners. Repeal of a tax levied <br />15 under this act shall become effective on the first day of a month and may not become <br />16 effective un~il ihe end of the fiscal year in which the repeal resolution was adopted. <br />17 Repeal of a tax levied under this act does not affect a liability for a tax that attached <br />18 before the effective date of the repeal, nor does it affect a right to a refund of a tax <br />19 that accrued before the effective date of the repeal. <br />20 Sec. 2. EatablLshment, Appointment, and Duti~ of Cabarrus County <br />21 Tourisan Authority. (a) Establishment and Membership. When the Cabarrus County <br />22 Board of Commissioners adopts a resolution levying a room occupancy tax pursuant <br />23 to this act, it shall establish and create the Cabarrus County Tourism Authority <br />24 composed of nine members, with seats on the Authority numbered one through nine, <br />25 all of whom shall be appointed by the board, selected as follows: <br />26 (1) Seats 1, 4, and 7 shall be selected by the board at large and shall <br />27 include, but not be limited to, at least one member of the board or <br />28 the Cabarrus County Manager; <br />29 (2) Seats 2, 5, and 8 shall be appointed by the board from a list of at <br />30 least three persons submitted by the Concord-Cabarrus Chamber <br />31 of Commerce; and <br />32 (3) Seats 3, 6, and 9 shall be appointed by the board from a list of at <br />33 least three persons submitted to the board by the Kannapolis <br />34 Chamber of Commerce. <br /> <br /> House Bill 813 Page 3 <br /> <br /> <br />
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