The North Carolina Travel and Tourism Coalition (NCTTC) represents the tourism industry across all of NC’s 100 counties. For the past 30 years they have worked with the NC Legislature to update Occupancy Tax (OT) legislation using uniform guidelines on spending to ensure that the funds are spent to help grow the tourism business, rather than just supplement a county’s general revenues. In 2004, when Currituck requested permission to raise the OT rate by 50% the state changed the allowed uses and imposed the uniform guidelines.

They fully support the Corolla Civic Association’s Motion to enjoin Currituck from continuing to spend for general purposes and have submitted their opinion to the Court in the following sworn affidavit.