On April 30, 2005 at 1845 eastern daylight time, a Bell 206L-1Long Ranger, N66RR, registered to and operated by a private owner, rolled over during a hover at a private heliport in Cherokee, North Carolina. The repositioning flight, which was part of a sightseeing operation, operated under provisions of Title 14 CFR Part 91. Visual meteorological conditions prevailed at the time of the accident and no flight plan was filed. The helicopter was substantially damaged. The pilot was not injured. A passing automobile also sustained minor damage. The accident occurred at private heliport, Cherokee, North Carolina, on April 30, 2005 1845. The pilot stated that he was attempting to reposition the helicopter to the refueling area, located behind the helipad, to take on more fuel before flying his next sightseeing operation. Before bring the helicopter to a hover, he checked that all flight and engine gauges were in normal operating ranges and that no warning lights were on. The pilot increased the engine throttle up to 100-percent and again, checked to make sure all gauges were in normal operating ranges. The pilot slowly began to raise the collective, making the helicopter "light" on the skids. The pilot stated that the front end of the helicopter started to raise up and the helicopter began to go backwards before fully off the ground. He continued raising the collective until he noticed that the right rear skid was buried into the gravel. The pilot pushed the collective down immediately and the helicopter rolled to the right onto its side and then came to rest inverted. Witnesses driving by saw the helicopter getting ready to take off and then suddenly noticed the helicopter leaning more and more to its side and then finally tipping completely over. Examination of the accident site reveal a flat, gravel helipad. The post-accident examination of the wreckage revealed the helicopter inverted and the main rotor severed off. The roof of the cabin had crush damage and was detached from the rest of the cabin. Both main rotor blades were bent, the tip of one rotor blade was severed off and the tail rotor drive shaft was damaged. A passing automobile also sustained damage from flying helicopter debris. The pilot did not report any mechanical malfunctions with the helicopter prior to the accident.