Authorizes the Town of Indian Trail Town Council to levy an additional room occupancy tax of up to 5% if approved by voters. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (Uniform provisions for room occupancy taxes).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 Indian Trail Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for other tourism–related expenditures (may include tourism-related capital expenditures). Mandates that at least one-third of the TDA’s members must be affiliated with businesses that collect the tax in the town and at least one-half must be currently active in the town’s travel and tourism promotion. Makes other conforming changes.

Creates a new tax district for the part of the Town of Stallings that is located in Union County, to be called Stallings District S. Stallings District S is a body politic and corporate. Provides for the governance of that district by the Stallings Town Council and the officers of Union County. Authorizes the Stallings District S governing body to levy a room occupancy tax of up to 5% only upon voter approval. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes).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 Stallings District S Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the district and the remainder for tourist related expenditures. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the district and at least one-half must be currently active in the district’s travel and tourism promotion.

Makes conforming changes to GS 160A-215.