Orange County NC Website
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OCCUPANCY TAX STATUTORY AUTHORITY <br /> • Orange County has authority to collect <br /> Occupancy Tax through 1991 law. <br /> — 10% of revenues used for visitor informational <br /> services and support cultural events. <br /> • Predates modern NCGA guidelines on <br /> Occupancy Tax, which places greater restrictions <br /> — 2/3rds for promoting tourism and travel <br /> — 1 /3rd for tourism-related expenditures <br /> • As the statutory authority is subject to change by <br /> NCGA and state courts, staff recommend <br /> aligning broadly with stricter guidelines in future <br /> allocations . �s <br /> ORANGE COUNTY <br /> NORTH CAROLINA <br />