How Room Occupancy Tax Funds Are Distributed

New Hanover County

The first 3% collected will be distributed with 60% for beach nourishment. The remaining 40% is to be used by the Tourism Development Authority (TDA) to promote travel and tourism throughout New Hanover County. These funds shall not be used to plan, construct, operate, maintain, or in any way promote a civic center, convention center, public auditorium or similar facility. The additional 3% collected in the unincorporated area will be distributed to the TDA to promote travel and tourism in the unincorporated area, and to help fund the cost of dredging the county's inlets and connecting channels if a county inlet loses federal funding. These inlets include Carolina Beach Inlet, Mason Inlet, and Masonboro Inlet.

City of Wilmington Outside the Convention Center District

The first 3% collected will be distributed at 60% for beach nourishment and the remaining 40% is to be used by the TDA to promote travel and tourism throughout New Hanover County. These funds shall not be used to plan, construct, operate, or maintain a civic center, convention center public auditorium, or like facility. The additional 3% collected will be used exclusively for the convention center.

Wilmington Convention Center District

The entire 6% collected is now distributed to the Convention Center.

Wrightsville Beach, Carolina Beach, & Kure Beach

The first 3% collected will be distributed at 60% for beach nourishment and the remaining 40% is to be used by the TDA to promote travel and tourism throughout New Hanover County and shall not be used to plan, construct, operate, maintain or in any way promote a civic center, convention center, public auditorium or like facility. The additional 3% collected in each individual beach community is dedicated to establishing two funds each to be used exclusively for that beach; at least one-half of the tax collected is to be used to promote travel and tourism and the other fund is for TDA-approved tourism-related expenditures that are designed to increase the use of lodging facilities, meeting facilities or convention facilities or to attract tourists or business travelers to the area and includes tourism-related capital expenditures as approved by the TDA Board of Directors.