Authorizes the Sanford City Council 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (Uniform provisions for room occupancy taxes).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 Sanford 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 the operation, maintenance, promotion, and renovation of the Dennis A. Wicker Civic Center; any funds dedicated for the Civic Center that are not spent or obligated by the close of the fiscal year may be used to promote travel and tourism in Sanford. 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.

Creates Harnett County District H as a taxing district, with jurisdiction consisting of all of Harnett County, exclusive of the Averasboro Township. Authorizes the governing body of Harnett County District H to levy a room occupancy tax of up to 6% and specifies that the tax is in addition to any state or local sales or room occupancy tax. Requires that any tax be levied, administered, collected, and repealed as provided in GS 153A‑155 as if Harnett County District H were a county. Requires Harnett County District H to remit the net proceeds of the occupancy tax on a quarterly basis to the Harnett County District H Tourism Development Authority. The Tourism Development Authority is required to use at least two‑thirds of the proceeds to promote travel and tourism and the remainder for tourism‑related expenditures in the district. Mandates that at least one-third of the Tourism Development Authority 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 conforming changes.