Amends SL 1985-892, as amended, as follows. Allows the McDowell County Board of Commissioners to levy a 3% room occupancy tax on the gross receipts derived from the rental of an accommodation within the county (was, rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place within the county). Removes the exclusion for accommodations furnished by nonprofit charitable, education, or religious organizations. Specifies that the additional 2% occupancy tax is to be levied, collected, administered, and repealed in accordance with the act (which requires these actions to be in accordance with GS 153A-155, Uniform provisions for room occupancy taxes).

Adds an authorization for the levy of an additional 1% room occupancy tax so long as the 3% occupancy tax and additional 2% occupancy taxes have been levied. Requires this additional occupancy tax to be levied, collected, administered, and repealed in accordance with the act.

Amends the uses of the proceeds of the tax to now require the Tourism Development Authority (Authority) to expend the proceeds for promoting travel and tourism and for tourism-related expenditures. Removes the provision allowing the Authority to contract with an outside entity to advise and assist it in performing its duties.

Applies to the distribution and use of occupancy tax proceeds on or after July 1, 2024.