The Board of Commissioners may by ordinance or resolution, after not less than ten days notice and public hearing, levy a room occupancy tax of 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 county that is subject to the 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. This tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations, or to summer camps for minors.
(Ord. passed 7-17-91)