In addition to the tax authorized by Section 1 of this act, the Dare County Board of Commissioners may levy a room occupancy and tourism development tax of one percent (1%) of the gross receipts derived from the rental of accommodations taxable under that section. The county may not levy a tax under this section unless it also levies the tax under Section 1 of this act. The county may levy a tax under this section only if it also levies a tax under Section 4 of this act to become effective on the same date. A tax levied under this section may not become effective before the later of (i) the first day of the second month after the resolution levying the tax is adopted or (ii) January 1, 1992. The levy, collection, administration, and repeal of the tax authorized by this section shall be in accordance with Section 1 of this act, except that the county may repeal a tax levied under this section only if it also repeals the tax levied under Section 4 of this act effective on the same date. The county shall distribute the net proceeds of the tax as provided in Section 7 of this act.
(Sess. Laws 1991, ch. 177, § 3.)