McDowell/Caswell/Pender Occupancy Tax Modifications.

This bill authorizes McDowell County, North Carolina, to levy an additional one percent occupancy tax on hotel and lodging rentals, which would be added to existing local and state taxes. The new tax revenue must be sent to a newly created Tourism Development Authority, which is required to use at least two-thirds of the funds for marketing and promoting tourism in the county. The Authority will be composed of seven voting members, including hotel owners and tourism promoters, who will oversee how the money is spent on travel promotion and tourism-related projects. This legislation also establishes the rules for appointing these members and requires the Authority to report its financial activities to the county board.