Authorizes the Fontana Dam Town Council to levy an additional room occupancy tax of up to 3%. Provides that both the existing and additional tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (Uniform provisions for room occupancy taxes). Requires the Fontana Dam Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism (primarily marketing activity) in the city and the remainder for other tourism–related expenditures (may include tourism-related capital expenditures). Mandates that at least one-third of the TDA’s members must be affiliated with businesses that collect the tax in the city and at least one-half must be currently active in the city’s travel and tourism promotion. Makes other conforming changes.