Authorizes the Moore County Board of Commissioners 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Directs Moore County to remit quarterly to the Moore County Tourism Development Authority (TDA) the net proceeds of the occupancy tax. Requires the TDA to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the county and the remainder for tourism-related expenditures. Details composition of the TDA members. Directs the TDA to make reports quarterly and at the end of the fiscal year to the county commissioners on its receipts and expenditures in such detail as required by the county. Makes conforming change to GS 153A-155(g). Provides that SL 1987-188, as amended, is rewritten and recodified as Sections 2 and 3 of the act.