Amends SL 1987-172, as amended, to authorize the Henderson County Board of Commissioners to levy an additional room occupancy and tourism development tax of up to 1%. Provides that both the existing and additional tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Henderson County Tourism Development Authority (TDA) to use at least two-thirds of the tax proceeds to promote travel and tourism (primarily marketing activity) in the county and the remainder for other tourism–related expenditures (may include tourism-related capital expenditures). Mandates that at least one-third of the TDA’s members must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county’s travel and tourism promotion. Makes other conforming and clarifying changes.