Authorizes the Board of Aldermen of the Town of Richlands 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes).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 Town of Richlands Tourism Development Authority (TDA) to use at least two‑thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for tourism–related expenditures. Mandates that at least one‑third of the members of the TDA must be affiliated with businesses that collect the tax in the town and at least one‑half must be currently active in the town's travel and tourism promotion. Makes conforming changes.