House committee substitute to the 1st edition makes the following changes.  Instead of amending GS 160A-215(b), sets forth those provisions in proposed referenda set forth in new sections 1.1(b) and 2.2(b).  Changes the act’s long title. Removes references to specific types of accommodations subject to the proposed occupancy taxes, so that the Town Council of the Town of Indian Trail (Council) and Stallings District S (District S) may levy the tax on any accommodation. Requires that the tax or rate increase become effective on the date specified in the resolution levying the increase, which must be the first day of a calendar month and may not be earlier than the first day of the second month after the date the resolution is adopted. Makes organizational, clarifying, and technical changes.