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Carter County OKs contract routing hotel occupancy tax to local chamber and NETTA

Carter County Board of Commissioners · March 1, 2026
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Summary

Commission approved the Elizabethton‑Carter County Chamber contract to receive net hotel occupancy tax revenue and allocate half for visitor services and half to NETTA for destination marketing, with a three‑year initial term starting March 9, 2026.

The Carter County Commission voted to approve a destination‑marketing agreement that directs net hotel/motel occupancy tax revenues to the Elizabethton‑Carter County Chamber of Commerce, which will use half of the funds for visitor services and remit the other half to the Northeast Tennessee Tourism Association (NETTA) for destination marketing.

The Budget Committee brought the contract forward and the full commission approved the motion (motion by Julie Guinn, second by Avery Wynn). The recorded electronic vote was 18 yes, 1 no (Nick Holder), and 1 abstain (Carole Whaley). The contract text appears in the meeting packet and sets an initial term from March 9, 2026, to March 9, 2029, subject to renewal.

Under the agreement, Carter County will remit 100% of total net occupancy tax revenue it collects to the Chamber, after statutorily required deductions; the Chamber will allocate 50% of what it receives to visitor services and 50% to NETTA for destination marketing activities and reporting. The contract specifies monthly payments and reporting requirements and calls for segregated accounting of funds and quarterly reports to the commission describing marketing activity and key performance metrics where available.

In the tourism presentation earlier in the meeting, NETTA and Bridge Regional representatives emphasized the county’s visitor economy, noting an estimated $53 million in annual visitor spending and recent airline seat increases at Tri‑Cities Airport that they said improve access to the region.

Commissioners supporting the contract described it as a mechanism to centralize destination marketing and leverage regional partners; the single recorded dissent and one abstention were noted on the vote record. The contract references state enabling authority (Chapter 186 of the Tennessee Private Acts of 1984, as amended) for occupancy tax use.