§ 102-121. Same—Duties and responsibilities.

(a)

The tourist development council shall from time to time make recommendations to the board of county commissioners for the effective operation of the special projects or for uses of the tourist development tax revenue raised by the tax levied and imposed under the provisions of this article and shall perform such other duties or functions as may be prescribed from time to time by ordinance or resolution of the board of county commissioners.

(b)

The tourist development council shall continuously review expenditures of revenues from the tourist development trust fund and shall receive at least quarterly expenditure reports from the board of county commissioners or its designee. The council shall report any expenditure which the council believes to be unauthorized under the provisions of this article or the act to the board and the department of revenue of the state. The board, upon receiving such notification of unauthorized expenditures, shall review the findings of the council and take such administrative or judicial action as it deems fit to assure compliance with the provisions of this article and the act. The department of revenue shall review the findings of the council and respond according to the dictates of the act.

(Code 1979, § 21-39.1)