Creates the Beaufort County District B Taxing District, with its jurisdiction being in that part of the county located outside of the incorporated area of the City of Washington. Makes the Beaufort County Board of Commissioners the governing body of the District. Authorizes the governing body of the taxing district to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Beaufort County District B Tourism Development Authority (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. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county's travel and tourism promotion. Makes conforming changes.