European Journal of Hospitality and Tourism Research Vol.7, No.4, pp.1-16, December 2019 Published by ECRTD-UK Print ISSN: ISSN 2054-6424(Print), Online ISSN: ISSN 2054-6432(Online) 1 PRIVATE SECTOR REMITTANCES AND TOURISM DEVELOPMENT IN CALABAR, CROSS RIVER STATE. Frederick Offiong Bassey Department of Marketing, University of Calabar Mbaze-Ebock Vivian Arrey Department of Marketing, University of Calabar Christian Egon Ibe Department of Geography, University of Calabar ABSTRACT This study examined Private Sector remittances and tourism development in Calabar, Cross River State. Data for the study was collected through participatory interviews, records from Cross River State Internal Revenue Service, Cross River State Tourism Bureau, journals and textbooks. The data generated were analyzed using descriptive statistics such as tables, charts simple percentages. It was observed that the decline in revenue remittances by private sector to government for tourism development was as a result of government policy on taxation in Calabar, Cross River State. Among recommendations made was that Government should provide a legislation to encourage the private sector organizations to do business and most importantly reduce taxes as these may hinder tourism development. KEYWORDS: Private sector, remittance, tourism development, Calabar, Cross River State INTRODUCTION Tourism which involves travel of non-permanent stay of person(s) to a home away from home for not more than twelve months for leisure, business, or other needs has the ability to generate income for many Nations and improve their economies when the private sector is actively involved (Seentanah, Juwaheer and Subaha, 2011). Tourism can be of benefit to host destinations in no small measure, where government provide the enabling environment and allow private sector to drive it. Countries such as The Gambia, South Africa, Costa Rica, Seychelles, Tonga Vanuatu, Bahamas and Tanzania has been transform through the power of tourism. Private sector comprises agencies that are engaged in the provision of essential services such as building and running hotels and other forms of accommodation, provide catering, communication, travel and tour and transportation services. This may have prompted Godwin (2001) to posit that, they also develop tourism sites, recreational resorts and establish amusement parks, game village, and package family vacations and make tourist buy things that in a way can improve their vacations, such as local craft, local cuisine and local wineries. The enormous natural, cultural and manmade tourism attractions in Cross River State such as Obudu ranch resort, Agbokim waterfall, Kwa falls, canopy walkway, the legendary Mary Slessor house at Akpab Okoyong, Old residency museum, Ikom monolith, Tinapa premier resort, marina resort, Afi wildlife sanctuary, Calabar carnival and many more, motivated the private sector to invest in accommodation, travel and tour, resorts, communication and eatery. Today, these private tourism organizations has cause the emergence of other tourism support services such as laundry services, restaurant, mobile phone operators and other auxiliary services, which has position Calabar and indeed Cross River State as a tourism destination.