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 A tax levied under this act may be repealed by a resolution 14 adopted by the Cabarrus County Board of Commissioners.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