House committee substitute to the 1st edition makes the following changes. Amends the introductory language in Section 1 to clarify previous changes to the session law. Amends SL 1987-141, as follows. Instead of increasing the rate of the Mitchell County room occupancy tax from 3% to up to 6%, now allows a room occupancy tax of up to 3% and adds that an additional room occupancy tax of up to 3% may be levied. Prohibits levying the additional tax unless the original occupancy tax is levied.