Amends SL 1983-1055 (Cherokee County’s Occupancy Tax), as amended, by adding new requirement that Cherokee County Tourism Development Authority (TDA) members serve for three-year terms and no more than two consecutive full terms unless at least 12 months has elapsed since the expiration of the member’s second full term. Requires TDA to be composed of seven members with (1) one member being a member of the Cherokee County Board of Commissioners (Board); (2) one member nominated by the Town Council of the Town of Murphy who is actively engaged in the county’s travel and tourism promotion or the collection of the occupancy tax; (3) one member nominated by the Board of Aldermen of the Town of Andrews who is actively engaged in the county’s travel and tourism promotion or the collection of the occupancy tax; (4) three members affiliated with businesses that collect the tax in the county; and (5) one member currently active in the county’s promotion of travel and tourism (all members are appointed by the Board) (previous composition requirements were, at least one-third of TDA members 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).

Effective October 1, 2026, and applies to occupancy tax proceeds collected by the county and remitted to TDA on or after that date. Modifications to appointments and term limits of TDA become incrementally effective upon expiration of the terms of current members of the Authority.