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

Further amends the taxing authority of the Yancey County Board of Commissioners (Board) under SL 1987-140, as amended, as follows. Amends the applicability of the room occupancy tax so that it applies to the gross receipts derived from the rental of an accommodation within the county (was, rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place of business within the county) that is subject to State sales tax; makes conforming changes. Removes the provision stating that the tax proceeds may be used only for the direct benefit of the county. Specifies that the Yancey County Tourism Development Authority must expend tax proceeds for promoting travel and tourism and for tourism-related expenditures as provided in this act. Makes additional clarifying changes.