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H.B. 813 CHAPTER 658 <br /> <br />/MN ACT AUTHORIZING CABARRUS COUNTY TO LEVY A <br /> ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX <br /> AND ESTABLISHING A CABARRUS COUNTY TOURISM <br /> AUTHORITY. <br /> <br />The General Assembly of North Carolina enacts: <br /> Section 1. Occttpanr:v l'ar Levy. (a) Authorization and Scope. <br />The Cabarrus County. Board of Commissioners may by resolution. <br />after not less than I0 days' public notice and after a public h~aring <br />held pursuant thereto, levy a room occupancy tax or' not less than <br />three percent (3%) nor more than five percent (5%) of the gross <br /> <br />1832 <br /> <br /> <br />