Senate committee substitute to the 2nd edition makes the following changes. Makes conforming changes to act’s long title. Organizes the act into parts, and makes other organizational changes. Makes conforming changes.

Adds the following new content.

Part II.

Makes the following changes to the Cherokee County Tourism Development Authority (Cherokee TDA), set forth in Section 6 of SL 1983-1055, as amended. Sets membership qualifications for the TDA’s seven members, including four members actively engaged in the promotion of travel and tourism or collection of the occupancy tax nominated by the Cherokee County Board of Commissioners, one member of the Cherokee County Board of Commissioners, one member nominated by the Town Council of the Town of Murphy and one member nominated by the Board of Aldermen of the Town of Andrews who are each actively engaged in the promotion of travel and tourism or the collection of occupancy tax. Directs the Cherokee County Board of Commissioners to appoint the other local government nominees. Specifies that TDA members will serve terms of three years, and no member can serve more than two consecutive full terms unless 12 months has elapsed since the expiration of the member's second full term. Instructs that the act’s modifications to appointments and term limits of members of the Cherokee County TDA become incrementally effective upon the expiration of the terms of current members of the TDA and applicable to newly seated members of the TDA thereafter.

Part III.

Modifies the occupancy tax imposed by the Town of Leland under SL 2008-64, as follows. Removes the exemption for nonprofit, religious or other similar organizations when lodging is furnished in furtherance of its nonprofit purposes. Expands the occupancy tax to apply to all town accommodations (currently, applies to accommodations furnished by a hotel, motel, inn, tourist camp, or similar place). Modifies term tourism-related expenditures so that it also includes seasonal ocean rescue and lifeguard services, and police and fire overtime pay for festivals and special events funded by occupancy tax proceeds. Modifies the use of two-thirds of the tax proceeds so that it is for travel and tourism (currently, to promote travel and tourism).