Amends Part V of SL 1983-908, as amended, authorizing Haywood County to levy occupancy taxes under certain conditions as follows.  

Deletes the occupancy tax exemption in Section 10 for accommodations furnished by nonprofit, charitable, educational, benevolent, or religious organizations. Renames the additional occupancy taxes at sections 10.1 and 10.2 the First Additional 1% Occupancy Tax, and the Second Additional 1% Occupancy Tax, respectively. (Currently, those sections are just named additional occupancy tax.) 

Enacts new section 10.3 that creates the First Additional 2% Occupancy Tax, which authorizes the Haywood County Board of Commissioners (Board) to levy a room occupancy and tourism development tax comprised of the sum of 2% of the gross receipts derived from the rental of accommodations taxable under the general 2% occupancy tax and the First and Second Additional 1% Occupancy taxes. Stipulates that such tax may not be imposed unless it also levies the general 2% occupancy tax, and the First and Second Additional 1% Occupancy Taxes. Requires that the levy, collection, administration, and repeal of the First Additional 2% Occupancy Tax must be done as provided in GS 153A-155 (uniform provisions for room occupancy taxes). 

Amends section 14 (Distribution and Use of the First Three Percent Occupancy Tax) to require the Haywood County Tourism Development Authority (Authority) to use at least two-thirds of the funds remitted to it under this section (currently, part) to promote travel and tourism in the county and use the remainder for tourism-related expenditures.

Enacts new section 14.2 (Distribution and Use of the First Additional 2% Occupancy Tax).  Requires Haywood County to monthly remit the net proceeds of the First Additional 2% Occupancy Tax to the Authority. Requires the Authority to use the funds for construction of one or more of the following: sports parks, a new amphitheater, or a convention center.