House committee substitute to the 1st edition deletes all provisions of the bill and makes the following changes. 

Amends GS 105-164.4(a)(3), concerning the privilege tax imposed on the rental of accommodations, deleting all the substantive provisions of the subsection and replacing them with language that states that these types of rentals are to be taxed in accordance with newly enacted GS 105-164.4F, Accommodation rentals. New GS 105-164.4F states that gross receipts from accommodation rentals are to be taxed at the general rate set in GS 105-164.4, 4.75 percent. GS 105-164.4F includes language and provisions that were previously found in GS 105-164.4(a)(3), with a few changes that clarify that the tax does not apply to private residences, cottages, or similar accommodations that are rented for less than 15 days and that are not listed with a real estate broker or agent. Defines rental agent for use in this section; term was not set out and defined in GS 105-164.4(a)(3). All other language and provisions are identical to the deleted language from GS 105-164.4(a)(3). Effective June 1, 2014, applying to gross receipts derived from the rental of an accommodation that a person occupies or has the right to occupy on or after that date.  However, a retailer is not liable for an over- or undercollection of sales or occupancy taxes, from June 14, 2012, to July 1, 2014, if the retailer has made good faith efforts to comply with and collect the proper tax amount that is due and the collection error is due to changes to the law.