С»ÆÑ¼ÊÓÆµ County Room Occupancy and Prepared Food & Beverage Taxes

In 1991 С»ÆÑ¼ÊÓÆµ County was authorized to levy a countywide 6% Room Occupancy and a countywide 1% Prepared Food and Beverage tax. The revenue supports arts, culture, sports and convention facilities in С»ÆÑ¼ÊÓÆµ County. These funds are governed through interlocal agreements between the С»ÆÑ¼ÊÓÆµ County Board of Commissioners and the Raleigh City Council.

Enabling Acts

ILAs & Amendments

Arena Tri-Party Agreements

Operating Principles & Practices

Financial Models

Financial Models – Spring 2018

Financial Models from 20th Amendment – Fall 2016

Financial Model – FY 2022

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2018/2019 Request for Information

RFI Responses

2020 COVID-19 Adjustments

Stakeholder Reviews

2016/2017 Stakeholder Review

​Phase I

March 20, 2016, Meeting

April 14, 2016, Meeting

PNC Arena-ILA Stakeholders Mtg-Apr 14, 2016

April 28, 2016, Meeting

Combined Presentation

May 12, 2016, Meeting

May 26, 2016, Meeting

Responses to Strawman

June 13, 2016, Work Session

Phase II

Feb. 23, 2017, Staff team

March 9, 2017, Stakeholders Meeting

Principles Ranking Results

March 27, 2017

April 28, 2017

С»ÆÑ¼ÊÓÆµ County Room Occupancy and Prepared Food and Beverage Operating Principles

2018/2019 Stakeholder Review

August 12, 2019, Board of Commissioners Meeting:

June 19, 2019, Stakeholder Meeting Material:

March 14, 2019, Presentation to Stakeholders:

  • Part I (26 MB)
  • Part II (16 MB)

February 28, 2019, Presentation to Stakeholders:

  • Part I (117 MB)
  • Part II (7 MB)

February 14, 2019, Presentation to Stakeholders (14 MB)

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2023 Stakeholder Review

March 1, 2023, Presentation to Stakeholders – Town of Cary

August 11, 2023, Presentation to Stakeholders:

Competitive Processes

Medium Projects Competitive Process 2019-2020

Multipurpose Indoor Sports Complex RFP 2019-2020

FY23 Small Projects Competitive Process

С»ÆÑ¼ÊÓÆµ County is conducting a competitive process to award hospitality tax funds to small capital projects. Find out more about the Request for Proposals (RFP) process and stay up to date on the process by visiting the С»ÆÑ¼ÊÓÆµ County Finance  and scrolling under Request for Proposals to RFP #23-003 Hospitality Tax Small Capital Project Funding.