House committee substitute makes the following changes to the 1st edition.

Deletes all provisions of the 1st edition and replaces it with the following.

Amends the short and long titles.

Repeals SL 2009-428, Part II (Salisbury Occupancy Tax).

Amends SL 1987-379, Section 1, as amended, to authorize the Rowan County Board of Commissioners to levy an additional room occupancy tax of up to 3%. Provides that both the existing and additional tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (Uniform provisions for room occupancy taxes). Requires the Rowan County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism (primarily marketing activity) in the county and the remainder for other tourismäóñrelated expenditures (may include tourism-related capital expenditures). Requires the County to remit the tax proceeds to the TDA quarterly (was, monthly).

Amends SL 1987-379, Section 1.1, to amend appointment of membership on the Rowan County TDA, specifying which seats may be appointed by the Rowan County Board of Commissioners, and which may be appointed by the Salisbury City Council. Provides that the Authority meets at the call of the chair, and must adopt rules of procedure to govern its meetings. Makes the Finance Officer for Rowan County the ex officio finance officer of the Rowan County TDA. Directs the Rowan County TDA to spend the proceeds of the tax under Section 1 in accordance with Section 1. Directs the Rowan County TDA to report quarterly and at the close of each fiscal year to the Rowan County Board of Commissioners on its receipts and expenditures, as specified by the Rowan County Board of Commissioners.