Authorizes the Rutherford County Board of Commissioners (County Commissioners) 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Directs Rutherford County to remit quarterly to the Rutherford County Tourism Development Authority (TDA) the net proceeds of the occupancy tax or in the alternative, provides that the county may, at the request of the TDA, set up a separate fund to account for the management of all receipts and disbursements of the TDA. Requires the TDA to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for tourism-related expenditures. Mandates that at least one-third of the members of the TDA be affiliated with businesses that collect the tax in the town, and at least one-half of the members be currently active in the town’s travel and tourism promotion. 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).