Ch. SL 2026-35
Summary
The bill lets Nash County levy a 3% room occupancy tax and, if that tax is in place, add another tax of up to 2% on hotel and similar rentals. Money collected is split: most goes to a new Nash Tourism Development Authority and the rest to the City of Rocky Mount for approved tourism‑related projects. It also sets rules for how the authority is formed, operates, and reports.
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