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A RESOLUTION LEVYING A FOUR PERCENT (4%) ROOM OCCUPANCY <br /> AND TOURISM DEVELOPMENT TAX AND PRESCRIBING THE METHOD <br /> OF DISTRIBUTION OF THE PROCEEDS WITHIN CABARRUS COUNTY <br /> <br /> WHEREAS, a public hearing was held on August 21, 1989, to <br /> consider the levy of a four percent (4%) room occupancy and <br /> tourism development tax for Cabarrus County, and interested <br /> citizens presented their views to the Board of County <br /> Commissioners of Cabarrus County; and <br /> <br /> WHEREAS, the Board of County Commissioners caused public <br />notice of the public hearing to be given in accordance with law <br />at least ten (10) days prior to the date of the hearing; and <br /> <br /> WHEREAS, the Board of Commissioners cf Cabarrus County <br />now of the opinion and does hereby find and declare that the levy <br />of said room occupancy and tourism development tax within <br />Cabarrus County, North Carolina, is both desirable and necessary <br />to adequately finance the operation of the Cabarrus County <br />Tourism Authority; <br /> <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of County <br />Commissioners of Cabarrus County as follows: <br /> <br /> Section 1. There is hereby imposed and levied within <br />Cabarrus County, North Carolina, a four percent (4%) room <br />occupancy and tourism development tax authorized by ratified <br />Chapter 658 of the 1989 Session Laws (regular session, 1989), <br />effective July 19, 1989. The tax hereby imposed and levied shall <br />apply to the same extent and be subject to the same limitations <br />as are set forth in said ratified Chapter. <br /> <br /> <br />