House committee substitute makes the following changes to 1st edition. Amends SL 1998-112, as amended by SL 2006-34, authorizing the board of commissioners of the Town of St. Pauls to levy an additional room occupancy tax up to 3% of the gross receipts derived from the rental of accommodations taxable under the section. Directs that St. Pauls may not levy a tax as authorized unless it also levies taxes under subsection (a) and (a1) of the section. Makes a technical change. Makes conforming change to the title.