Authorizes municipalities located in whole or in part in a county with a population greater than 900,000 to level a room occupancy tax up to 1% of the gross rental receipt with proceeds utilized for a public purpose of the municipality. Specifies that the tax is in addition to any State or local sales tax or other enabling municipal tax acts. Requires the tax to be levied, administered, collected and repealed consistent with the uniform provisions for room occupancy tax prescribed in GS 160A-215, with penalties provided under the same.

Amends GS 160A-215 to expand the scope of the act's provisions relating to levying room occupancy tax, including collection, administration, repeal, and use of the tax, to include Raleigh, Apex, Cary, Charlotte, Cornelius, Davidson, Fuquay-Varina, Garner, Holly Springs, Huntersville, Knightdale, Matthews, Mint Hill, Morrisville, Pineville, Rolesville, Stallings, Wake Forest, Wendell and Zebulon.

Appropriates $25,000 from the General Fund to the Department of Commerce for the 2020-21 fiscal year to study the anticipated effects of the tax increase authorized by the act in municipalities opting to levy the tax.