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61 tax. That date must be the first day of a calendar month, however, and may not be earlier than the first day of the second month after the date the resolution is adopted. (g) Repeal. A tax levied under this act may be repealed by a resolution adopted by the Board of Commissioners of Cabarrus County. Repeal of a tax levied under this act shall become effective on the first day of a month and may not become effective until the end of the fiscal year in which the repeal resolution was adopted. Repeal of a tax levied under this act does not affect a liability for a tax that attached before the effective date of the repeal, nor does it affect a right to a refund of a tax that accrued before the effective date of the repeal. Section 2. Establishment, Appointment and Duties of Cabarrus County Tourism Authority (the "Authority"). (a) Establishment and Membership. When the Board of Commissioners of Cabarrus County adopts a resolution levying a room occupancy tax pursuant to this Act, it shall establish and create the Authority composed of nine (9) members, with seats on the Authority numbered one (1) through nine (9), all of whom shall be appointed by the Board, selected as follows: (1) Seats 1, 4 and 7 shall be appointed by the Board at large and shall include, but not be limited to, at least one (1) member of the Board and/or the Cabarrus County Manager; (2) Seats 2, 5 and 8 shall be appointed by the Board from a list of at least three (3) persons submitted by the Concord-Cabarrus Chamber of Commerce; (3) Seats 3, 6 and 9 shall be appointed by the Board from a list of at least three (3) persons submitted to the Board by the Kannapolis Chamber of Commerce; (b) Term of Office: Unless otherwise identified in the implementation schedule hereinafter set forth, the term of office of each member of the Authority shall be three (3) years. The terms shall be staggered so that after the initial Board is appointed, three (3) members are appointed each year, implemented as follows: (1) Seats 1, 2 and 3 shall be appointed initially for one (1) year, and thereafter for three (3) years; (2) Seats 4, 5 and 6 shall be appointed initially for two (2) years, and thereafter for three (3) years; (3) Seats 7, 8 and 9 shall be appointed initially for three (3) years, and thereafter for three (3) years; (c) Powers and Duties of the Authority. (1) In addition to any other powers and duties of the Authority otherwise conferred by law, the Authority may contract with any person, firm, corporation, or agency to assist it in the promotion of travel and tourism and to carry out the purposes identified in Section l(e)(2) of this Act and otherwise related thereto; (2) On or before April 1 of any year after the tax levy herein has been authorized, the Authority shall prepare an annual budget based upon anticipated revenues and shall submit the budget to the County Manager for processing and approval through the regular budget procedure of the County. The Authority shall make quarterly reports to the Board detailing its revenues, expenditures and activities. The County may audit the Authority~s financial records upon reasonable notice to the Authority. At the end of each fiscal year, any funds of the Authority not expended, obligated or reserved, as approved by the Board, shall be remitted to Cabarrus County for its use. Section 3. Effective Date. This act is effective upon ratification. Chairman Lentz recessed the meeting at 3:55 P.M. until the conclusion of the meeting of the Water and Sewer District of Cabarrus County. Chairman Lentz reconvened the meeting at 4:30 P.M. Mr. James F. Cook, Jr., Social Services Director, requested that the Board approve a new Social Worker II position for the Community Alternatives Program which provides chore and other in-home services to the elderly and disabled in the county. He explained that the position would be funded entirely through Medicaid reimbursements. The Board took no action on the request, and Chairman Lentz indicated that the request should be submitted in the budget process for the 1989-1990 fiscal year.