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Board hears briefing on lodging occupancy tax, residents urge countywide TDA

Beaufort County Board of Commissioners · November 7, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

A Magellan Group consultant briefed Beaufort County commissioners on how a countywide lodging occupancy tax and Tourism Development Authority (TDA) could be formed, and two public commenters urged countywide inclusion of short‑term rentals as a revenue source.

The Beaufort County Board of Commissioners heard a presentation on Oct. 28 about creating a county lodging occupancy tax and a tourism development authority to invest revenue in local tourism infrastructure and promotion. Commissioner Tandy Dunn invited Chris Cavanaugh of the Magellan Group to explain how TDAs are created by specific acts of the North Carolina legislature and how the revenue may be spent.

Cavanaugh told the board that state law generally requires at least two‑thirds of occupancy‑tax revenue be used to promote tourism and allows up to one‑third for tourism‑related expenditures such as convention or meeting facilities, visitor centers, wayfinding and…

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