WILKESBORO TOURISM DEVELOPMENT AUTHORITY
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.