Authorizes the following cities and towns in Rowan County to levy an occupancy tax, as described below: Landis, Faith, Spencer, East Spencer, China Grove, Rockwell, Granite Quarry, Kannapolis, and Cleveland.

Authorizes the relevant city or town council to levy a room occupancy tax of up to 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the relevant Tourism Development Authority (TDA) to use at least twoäóïthirds of the occupancy tax proceeds to promote travel and tourism in the city and the remainder for tourismäóñrelated expenditures. Mandates that at least oneäóïthird of the members of the TDA must be affiliated with businesses that collect the tax in the city and at least oneäóïhalf must be currently active in the cityäó»s travel and tourism promotion. Makes conforming changes to GS 160A-215.