Amends SL 1985-923, as amended, authorizing the Swain County Board of Commissioners (Board) to levy a room occupancy tax of up to 3% on gross receipts derived from the rental of an accommodation in the county (was, rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place). Eliminates the exclusion of accommodations furnished to nonprofit charitable, educational, or religious organizations. Adds a new subsection to authorize the Board to levy an additional room occupancy tax of up to 2%, only if it levies the previously authorized room occupancy taxes, to be administered and repealed in the same manner as the previously authorized tax. Revises the duties of the Swain Tourism Development Authority to now require the Authority to expends the net proceeds of the taxes to promote travel and tourism and for tourism-related expenditures, as defined by the act. Makes technical, conforming, and clarifying changes.