Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Occupancy Tax Tda topic
No spam. Unsubscribe anytime.
Avery County Board adopts 6% District A occupancy tax and creates Tourism Development Authority
Summary
Acting as the governing body for unincorporated District A, the board approved a 6% room occupancy tax effective Aug. 1, 2024 and established a seven‑member Tourism Development Authority to administer proceeds, with at least two‑thirds of net proceeds reserved for tourism promotion.
The Avery County Board of Commissioners voted unanimously on June 3 to levy a 6% room occupancy tax for Avery County District A, the portion of the county outside incorporated municipalities, and to establish the Avery County District A Tourism Development Authority (TDA) to administer the funds.
The resolution cites Session Law 2023‑144 (Senate Bill 154) and N.C. General Statutes and takes effect at 12:00 a.m. on Aug. 1, 2024. The board, acting as the governing body for District A, directed that at least two‑thirds of net proceeds be used to promote travel and tourism within the district and permitted the remaining one‑third to be used for tourism‑related expenditures in the district.
The TDA will be a public authority under the Local Government Budget and Fiscal Control Act. The board defined membership (seven members: three affiliated with businesses that collect the tax and four active in promotion of travel and tourism), staggered terms, reporting (quarterly and annual reports to the board), fiscal controls (quarterly remittance, CPA audit requirement), and standing committees (marketing; budget & finance; administrative). The county finance officer will serve as Treasurer and the county manager or designee will be an ex‑officio nonvoting member.
Commissioners said the authority will centralize oversight of District A tourism revenues and programming. The motion to adopt the tax and the resolution creating the TDA passed unanimously (5–0). The county will remit net proceeds to the TDA quarterly for distribution and use within District A.
