House committee substitute to the 1st edition makes the following changes. Clarifies that for both repealed session laws under Sections 1 and 2 of the act (Part IX of SL 2001-439 [authorizing occupancy tax for the Town of Wilkesboro] and Sections 8 and 9 of SL 2010-78 [creating Wilkes County District K tax district]), any revenue collected pursuant to those repealed laws prior to the effective date of the act may only be used for the direct benefit of the Town of Wilkesboro/Wilkes County District K. Makes conforming changes to the act’s long title. Directs that the net proceeds of the occupancy tax levied under the act will supplement rather than supplant any proceeds being used in the jurisdiction of Wilkes County District K derived from the occupancy tax levied by the district under Sections 8 and 9 of SL 2010-78 as well as any proceeds being used in the Town of Wilkesboro derived from the occupancy tax levied by the Town under Part IX of SL 2001-439.  Specifies that Sections 1 and 2 are effective July 1, 2023.

Deletes provisions authorizing the Wilkes County Board of Commissioners (Board) to levy a room occupancy tax.  Instead, creates Wilkes County District W (District W) as a taxing district. Defines its jurisdiction as only that part of Wilkes County that is located outside of the incorporated area of the Town of Elkin. Specifies that the Board will serve as the officers of the governing body of District W, which is a body politic with the powers to carry out the powers enumerated in the act. Sets forth rules regarding quorum. Authorizes District W to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes) as if District W were a county.  

Makes conforming changes to provisions of the act pertaining to the creation of the Tourism Development Authority (TDA) so that it refers to the District W TDA instead of the Wilkes County TDA. Specifies that in accordance with the North Carolina Constitution and the United States Constitution, the tax proceeds may be used only for the direct benefit of the jurisdiction of District W. None of the proceeds may be used to promote travel or tourism or for tourism-related expenditures in areas within Wilkes County that are outside of the district. Changes the composition of the two members of the TDA that may be appointed by a majority of the members of the TDA to (1) an individual affiliated with a business that collects the tax in District W or (2) an individual currently active in the promotion of travel and tourism in District W (was, individuals with those same skills but needed to be affiliated with Wilkes County, not District W).

Makes conforming and organizational changes. Makes conforming changes to the act’s long title.

Changes the effective date to specify that a room occupancy tax authorized to be levied by the act may not become effective until on or after July 1, 2023.