Beaufort County District B authorized to levy an occupancy tax for tourism promotion.
Beaufort County District B is established as a taxing district to levy an occupancy tax on accommodations outside the City of Washington. The tax, up to 6%, is in addition to state and local sales taxes. The Beaufort County Board of Commissioners governs the district and appoints members to the Beaufort County District B Tourism Development Authority. The Authority uses at least two-thirds of the tax proceeds to promote travel and tourism within the district. The Authority must report quarterly and annually on its receipts and expenditures. The act is effective upon becoming law.
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