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Martin County commissioners split 3-2 on resolution urging reopening; board approves temporary occupancy-tax relief for hotels

Martin County Board of Commissioners · June 1, 2026
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Summary

A resolution asking Gov. Roy Cooper to lift broad COVID-19 economic restrictions passed on a 3-2 vote after debate; separately the board unanimously approved waiving occupancy-tax late fees for April–June and suspending occupancy tax for July–August to support hoteliers.

Martin County commissioners on May 13 approved two separate COVID-related measures that reached different levels of consensus: a narrowly passed resolution urging the governor to lift broad economic restrictions, and a unanimous set of temporary occupancy-tax adjustments to support local hotels.

Commissioner Joe R. Ayers introduced the resolution asking Governor Roy Cooper and state lawmakers to allow counties more discretion to reopen business, social and religious activities "with conditions." Ayers told the board the lockdown had caused severe economic harm, calling the statewide approach "one-size-fits-all" and saying it was "killing the local and national economy." The motion passed 3-2. Commissioners Elmo “Butch” Lilley and Tommy Bowen voted with Ayers in favor; Commissioners Ronnie Smith and Dempsey Bond Jr. opposed it, with both citing public-health guidance and caution.

In a separate action, the board unanimously adopted temporary adjustments to the occupancy tax after a recommendation from the Tourism Development Authority. The measures waive interest and late fees for occupancy-tax payments covering April through June 2020 (collections to be due in October 2020) and suspend the occupancy tax for July and August 2020, with plans to reinstate the tax on Sept. 1. County staff said state law prevents a full, retroactive repeal of occupancy tax within the current fiscal year, but waiving penalties and delaying payment deadlines can provide short-term cash-flow relief.

County Manager David Bone told the board the Tourism Development Authority has a fund balance sufficient to absorb short-term adjustments and that the measures aim to help hoteliers restructure rates as travel demand slowly returns.

The board instructed staff to publish the public notices required by statute and to transmit the reopening resolution to the governor and members of the General Assembly. The reopening resolution is advisory; it does not change state orders and will not alter local public-health rules unless state officials act on it.