Magellan is known for its ability to deliver solutions that address a variety of issues. Our mantra is “Create a Dissatisfaction with the Status Quo.” TM It’s at the heart of everything we do—developing solutions that generate meaningful results, by identifying benefits that customers want and organizations can deliver.
We believe that marketplace insight is a key component of any strategic planning and marketing effort. The understanding of your customer’s needs and wants and intelligence about your competitors provides a necessary foundation for determining your organization’s future direction. There is no substitute for a keen understanding of market dynamics, whether it’s expressed through proprietary research or secondary data.
Occupancy taxes have been a popular form of support for tourism promotion and tourism-related product development in North Carolina since the first tax was authorized by the legislature in 1983. This report is one of the first and only comprehensive analyses of the local rate of taxation and the uses of occupancy tax revenues.
One of our key findings is that while the rate of taxation varies, the mandated allocation of occupancy tax revenue typically does not stray far from destination promotion and other tourism-related uses. With the exception of a few communities, nearly all lodging tax revenues in North Carolina are reinvested in destination marketing and tourism-related expenditures. While some legislation is sufficiently broad as to allow for a range of tourism-related expenses, there are only a handful of communities where some of the tax is directed to the general fund.
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