sentences:  Sugar Mountain Ski Resort, located in Sugar Mountain, and Ski Beech Resort, located in Beech Mountain, provide multiple winter actives including skiing, snowboarding, snow tubing and ice skating.Hawks Nest Tubing Resort, located in Seven Devils offers snow tubing.Second homes, gated communities, condominiums, rental properties, hotel-motel lodging, bed and breakfasts, campgrounds and real estate in general all are critically important sources of jobs, income and tax revenue.