Duplin County commissioners voted unanimously at a special meeting to adopt a resolution dissolving the county’s Tourism Development Authority and to reduce the room-occupancy tax rate.

The action followed a presentation about the authority’s legal formation and a warning that North Carolina law would require the county to wait a year before taking the same action if it did not act in the current fiscal year. Miller, a county speaker, told the board that past resolutions had treated the authority inconsistently and that correcting the record now would allow the county to “hit the reset button” and ensure the authority, if reestablished later, would be created properly.

Why it matters: Room-occupancy tax revenue funds local tourism promotion and can affect hotels, motels and marketing contracts tied to the Tourism Development Authority. Commissioners said they sought to resolve a long-running administrative issue about how the authority was created and how its employees were classified.

Most important facts: Miller said research showed the Tourism Development Authority was not created properly in earlier actions and that subsequent resolutions had inconsistently referred to it as an advisory board and addressed employee status. Miller also cited a statutory timing issue, telling the board that if the county did not adopt a resolution in the current fiscal year it would have to wait an entire year to act again. The presentation did not include a numeric new tax rate; commissioners did not state the reduced rate during the public portion of the meeting.

Formal action: Commissioner Garner moved to adopt a resolution dissolving the Tourism Development Authority and reducing the room-occupancy tax rate; Commissioner Branch seconded. The motion passed unanimous voice vote.

Officials emphasized process: Commissioners asked that a full discussion of personnel and salary matters be handled in closed session before taking the vote. The board went into a closed session citing legal and personnel matters under North Carolina law; after returning to open session the board approved the resolution.

What wasn’t decided or specified: The meeting record does not state the new room-occupancy tax rate, an effective date for the change, or the immediate administrative steps for winding down authority operations. Commissioners indicated those details would be handled following the procedural and personnel discussions in closed session.