Creates Graham County District G (the district) as a taxing district. Defines the district's jurisdiction as the part of Graham County located outside of incorporated areas within the county. The district is corporate and has the power to carry out provisions of this section. The Graham County Board of Commissioners will serve as the officers of the governing body of the district. The governing body of the district may levy a room occupancy tax of up to 3%. This tax is in addition to any State or local sales or room occupancy tax. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes) as if the district were a county. Requires the Graham County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the city and the remainder for other tourism-related expenditures. 

Makes other conforming changes to GS 153A-155(g).