Creates a new tax district for the part of the city of Saluda that is in Polk County, to be called Saluda District D. Saluda District D is a body politic and corporate. Provides for the governance of that district by the Saluda Board of Commissioners and the officers of Polk County.

Authorizes the Saluda District D governing body to levy a room occupancy tax of up to 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the Saluda District D Tourism Development Authority (TDA) to use at least twoäóïthirds of the occupancy tax proceeds to promote travel and tourism in the district and the remainder for tourismäóñrelated expenditures. Mandates that at least oneäóïthird of the members of the TDA must be affiliated with businesses that collect the tax in the district and at least oneäóïhalf must be currently active in the disctrictäó»s travel and tourism promotion. Makes conforming changes.