Local tourism authorities would direct lodging tax spending

Haywood's tourism authority would credit proceeds from an additional one-percent lodging tax to five area accounts. The five accounts cover Canton, Clyde, Lake Junaluska, Maggie Valley, and Waynesville, based on lodging ZIP codes. Haywood could levy this tax only if it also levies the taxes under Sections 10 and 10.1. The authority would use at least two-thirds of each area's account to promote tourism and the rest for tourism-related spending in that area, after consulting that area. The authority would remit net proceeds from this tax monthly.

Cherokee County commissioners would appoint a seven-member tourism authority, including nominees from Murphy and Andrews. The authority would include one county commissioner, one nominee each from Murphy and Andrews, and four other members. The commissioners would appoint the Murphy and Andrews nominees. Other members must promote tourism or collect the occupancy tax, except for the county commissioner's representative. Members would serve three-year terms and could not serve more than two consecutive full terms unless at least 12 months had passed since the second term ended. The appointment and term changes would take effect as current members' terms expire and apply to new members seated afterward.

Leland's tourism authority would receive occupancy tax proceeds quarterly and could spend them on tourism-related uses, including certain rescue and event services. The tax would cover lodging in Leland that is subject to state sales tax, with an exception for qualifying stays provided by nonprofit charitable, educational, or religious organizations. The town council could levy a tax of up to three percent on covered lodging, and the authority would receive net proceeds after the town's collection and administration costs. At least two-thirds of the money would go to promoting tourism; the rest could fund tourism-related expenses, including seasonal ocean rescue and lifeguard services, and police and fire overtime at festivals and special events. These spending rules would apply to occupancy tax proceeds collected on or after the act takes effect.