Chapter 15 — Agricultural Districts, Article 3 — REQUIREMENTS FOR SPECIAL EVENTS AND SPECIAL EVENT FACILITIES
Purpose and Intent.
The purpose of this Article is to establish regulations relating to the operation and management of special events and special event facilities so as to address potential impacts to residents and visitors, and ensure minimal disruption to neighboring property owners. For various reasons, including but not limited to size or special requirements, some special events may be held at a special event facility which is permitted to offer additional uses including overnight accommodation. Due to this elevated intensity, special event facilities are subject to the additional requirements below.
Special Events.
Special Event Facilities.
In addition to the requirements set forth in 15-3.2, the following shall apply with respect to special event facilities:
Hotel/Motel Excise Taxes.
The Forsyth County Code, Sec. 74-31, requires structures that wholly or partially contain guestrooms for rent pay an excise tax to Forsyth County. As part of the Board’s consideration of a special event facility, the Board may consider the extent to which a proposed facility will contain guestrooms for rent subject to the tax. The Board may include a condition specifying that a special event facility is considered a hotel or guestroom establishment under Sec. 74-31. For purposes of this paragraph, the definitions of guestroom, hotel, and rent shall be as set forth in Forsyth County Code, Sec. 74-34. Nothing in this paragraph shall require the Board to make such a finding nor shall the omission of such a condition exempt an entity from paying the excise tax if they otherwise satisfy the requirements of Sec. 74-31.