Amends SL 1991-555 as follows. Amends the current provisions allowing Goldsboro to levy a room occupancy and tourism development tax by removing tourist camps from those accommodations subject to the tax. Makes clarifying changes.

Adds that Goldsboro may levy an additional room occupancy tax of up to 1% when the City levies the already authorized tax at the rate of 5% (5% is the maximum amount allowed for that tax).

Deletes the provisions that required the tax proceeds to be placed in a special fund for the creation of a citizens' advisory committee to study the construction of a civic center in Goldsboro. Deletes all provisions concerning the civic center. 

Deletes provisions concerning the Goldsboro Tourism Council.

Adds the requirement that Goldsboro remit the proceeds of the occupancy tax to the Goldsboro Tourism Development Authority (TDA), with one-third of the funds to be used to promote travel and tourism in the City and the remainder used for tourism-related expenditures. Requires at least one-third of the TDA members be affiliated with businesses that collect the tax in the county and at least one-half of the TDA members be individuals who are currently active in the promotion of travel and tourism in the county. 

Effective 20 years after the act becomes law, further amends SL 1991-555 to increase the amount of the tax proceeds that must be used by the TDA to promote travel and tourism in Goldsboro from one-third to two-thirds.