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***2026 MerleFest Campers***
Due to the WWTP Construction and to better explain what areas are considered the "upper portion" and will be available for the 2026 event, I have labeled them on the map. These will be mostly campervan and tent sites with almost no RV sites. I have also listed the unavailable sites here.
To obtain information on the request for proposals (RFP), click link: https://drive.google.com/drive/folders/15a-aJ09li9sFFWGqjmk01n_I-RMhcBlz?usp=sharing
Last updated on 07/23/2025
| Town Council Commissions |
Member | Type Board | End Term |
| Andy Soots | Keith Reid, Chair | WRF | June 2028 |
| Laura Stroud, Treasurer | WRF/State | June 2027 | |
| Garry Brown | WRF | June 2027 | |
| Mike Testerman | WRF | June 2027 | |
| Rodney Caudill | WRF | June 2026 |
Wilkes Co. Tax Collector Notice & Occupancy Tax Remit Form
https://www.ncleg.gov/EnactedLegislation/SessionLaws/PDF/2023-2024/SL2023-144.pdf
New Officers for Wilkes Co. TDA
PART IX. WILKES COUNTY OCCUPANCY TAX
SECTION 9.1.(a) Part IX of S.L. 2001-439 is repealed.
SECTION 9.1.(b) Any revenue collected by the Town of Wilkesboro under Part IX of S.L. 2001-439 prior to the effective date of this section may be used only for the direct benefit of the Town of Wilkesboro. The net proceeds of the occupancy tax levied under this Part shall supplement rather than supplant any proceeds being used in the Town of Wilkesboro derived from the occupancy tax levied by the Town under Part IX of S.L. 2001-439.
SECTION 9.2.(a) Sections 8 and 9 of S.L. 2010-78 Sections 8 and 9 of S.L. 2010-78 are repealed.
SECTION 9.2.(b) Any revenue collected by Wilkes County District K under Sections 8 and 9 of S.L. 2010-78 prior to the effective date of this section may be used only for the direct benefit of Wilkes County District K, as it existed prior to the effective date of this section. The net proceeds of the occupancy tax levied under this Part shall supplement rather than supplant any proceeds being used in the jurisdiction of Wilkes County District K derived from the occupancy tax levied by the district under Sections 8 and 9 of S.L. 2010-78.
SECTION 9.3. Wilkes County District W Created. – Wilkes County District W is created as a taxing district. Its jurisdiction consists of only that part of Wilkes County that is located outside of the incorporated area of the Town of Elkin. Wilkes County District W is a body politic and corporate and has the power to carry out the provisions of this Part. The Wilkes County Board of Commissioners shall serve ex officio as the governing body of the district, and the officers of the County shall serve as the officers of the governing body of the district. A simple majority of the governing body constitutes a quorum, and approval by a majority of those present is sufficient to determine any matter before the governing body, if a quorum is present.
SECTION 9.4. Occupancy tax. – (a) Authorization and Scope. – The governing body of Wilkes County District W may levy a room occupancy tax of up to six percent (6%) of the gross receipts derived from the rental of an accommodation within the district that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax is in addition to any State or local sales tax.
SECTION 9.4.(b) Administration. – A tax levied under this section shall be levied, administered, collected, and repealed as provided in G.S. 153A-155 as if Wilkes County District W were a county. The penalties provided in G.S. 153A-155 apply to a tax levied under this section.
SECTION 9.4.(c) Distribution and Use of Tax Revenue. – Wilkes County District W shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the Wilkes County District W Tourism Development Authority. The Authority shall use at least two-thirds of the funds to promote travel and tourism and shall use the remainder for tourism-related expenditures in the district. In accordance with the North Carolina Constitution and the United States Constitution, the tax proceeds may be used only for the direct benefit of the jurisdiction of Wilkes County District W. None of the proceeds may be used to promote travel or tourism or for tourism-related expenditures in areas within Wilkes County that are outside of the district.
The following definitions apply in this subsection:
(1) Net proceeds. – Gross proceeds less the cost to the district of administering and collecting the tax, as determined by the finance officer, not to exceed three percent (3%) of the first five hundred thousand dollars ($500,000) of gross proceeds collected each year and one percent (1%) of the remaining gross receipts collected each year.
(2) Promote travel and tourism. – To advertise or market an area or activity, publish and distribute pamphlets and other materials, conduct market research, or engage in similar promotional activities that attract tourists or business travelers to the area. The term includes administrative expenses incurred in engaging in the listed activities.
(3) Tourism-related expenditures. – Expenditures that, in the judgment of the Tourism Development Authority, are designed to increase the use of accommodations, meeting facilities, or convention facilities in the district or to attract tourists or business travelers to the district. The term includes tourism-related capital expenditures.
SECTION 9.5. Tourism Development Authority. – (a) Appointment and Membership. – When the governing body of the Wilkes County District W adopts a resolution levying a room occupancy tax under this Part, it shall also adopt a resolution creating a district Tourism Development Authority, which shall be a public authority under the Local Government Budget and Fiscal Control Act. The resolution shall provide for the membership of the Authority, including the members' terms of office, and for the filling of vacancies on the Authority. The district Tourism Development Authority shall consist of the following members:
(1) Two members appointed by the Wilkes County Board of Commissioners, one of whom must be an individual affiliated with a business that collects the tax in the district and another who must be an individual currently active in the promotion of travel and tourism in the district.
(2) Two members appointed by the Wilkesboro Town Council, one of whom must be an individual affiliated with a business that collects the tax in Wilkesboro and another who must be an individual currently active in the promotion of travel and tourism in Wilkesboro.
(3) One member appointed by the North Wilkesboro Board of Commissioners who is (i) an individual affiliated with a business that collects the tax in North Wilkesboro or (ii) an individual currently active in the promotion of travel and tourism in North Wilkesboro.
(4) One member appointed by the Ronda Board of Commissioners who is (i) an individual affiliated with a business that collects the tax in Ronda or (ii) an individual currently active in the promotion of travel and tourism in Ronda.
The district Tourism Development Authority may, by majority vote, appoint up to two additional members to the Authority. Any additional member appointed by the Authority must be either (i) an individual affiliated with a business that collects the tax in the district or (ii) an individual currently active in the promotion of travel and tourism in the district.
Notwithstanding the options available under this section, the overall composition of the Authority, including any additional members, must in all cases consist of at least one-third of the members who are individuals affiliated with the businesses that collect the tax in the district and at least one-half of the members who are individuals currently active in the promotion of travel and tourism in the district.
The governing body of the district shall designate one member of the Authority as chair and shall determine the compensation, if any, to be paid to members of the Authority. The Authority shall meet at the call of the chair and shall adopt rules of procedure to govern its meetings. The finance officer for the governing body of the district shall be the ex officio finance officer of the Authority.
SECTION 9.5.(b) Duties. – The Authority shall expend the net proceeds of the tax levied under this Part for promoting travel and tourism and for tourism-related expenditures as provided in this Part.
SECTION 9.5.(c) Reports. – The Authority shall report quarterly and at the close of the fiscal year to the governing body of the district on its receipts and expenditures for the preceding quarter and for the year in such detail as the governing body of the district may require.
SECTION 9.6. The governing body of Wilkes County District K, the Wilkes County Board of Commissioners, the Wilkesboro Town Council, the North Wilkesboro Board of Commissioners, and the Ronda Board of Commissioners shall adopt any resolutions or modify any adopted resolutions, as needed, to carry out the provisions of this Part.
SECTION 9.7. This Part does not affect the rights or liabilities of the State, a taxpayer, or another person arising under an act repealed by this Part before the effective date of its repeal, nor does it affect the right to any refund or credit of a tax that accrued under the repealed act before the effective date of its repeal.
SECTION 9.8. Sections 9.1 and 9.2 of this Part become effective when the governing body of Wilkes County District W adopts a resolution levying a room occupancy tax under Section 9.4 of this Part. The remainder of this Part is effective when it becomes law.
As stated in NC General Assembly Session Law 2001-439/Senate Law 439, the Wilkesboro Board of Town Council may levy a room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the town that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax is in addition to any State or local sales tax.
The Town of Wilkesboro shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the Wilkesboro Tourism Development Authority. The TDA Board shall expend the net proceeds of the tax levied from occupancy taxes for the purposes to promote travel, tourism, and conventions in the town, sponsor tourist-related events and activities in the town, and finance tourist-related capital projects in the town.
The Board of Town Council shall appoint TDA Board Members for one-year terms and shall provide for the filling of vacancies on the Board.
At least one-third of the members must be individuals who are affiliated with businesses that collect the tax in the town.
At least three-fourths of the members must be individuals who are currently active in the promotion of travel and tourism in the town.
The Board of Town Council shall designate one member of the TDA Board as chair and shall determine the compensation, if any, to be paid to members of the TDA.
The Finance Officer for the Town of Wilkesboro shall be the "Ex-Officio Finance Officer" of the TDA.
The TDA Board shall meet at the call of the chair and shall adopt rules of procedure to govern its meetings. These documents can be requested from TDA Director.
The TDA Board shall report quarterly and at the close of the fiscal year to the Board of Town Council on its receipts and expenditures for the preceding quarter and for the year in such detail as the Board of Town Council may require.
