Makes the following changes to Part IX of SL 2001-439, which authorizes the Town of Wilkesboro (town) to levy a room occupancy tax of up to 3%. Changes the grant of authority to levy the tax from the Board of Town Commissioners to the Town Council. No longer excludes accommodations furnished by nonprofits, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Enacts a new provision authorizing the Town Council to levy an additional room occupancy tax of up to 3%, contingent upon the levy of the initial room occupancy tax authorized. Modifies the membership of the Wilkesboro Tourism Development, Convention, and Visitors Bureau, required to be created when the Town levies a tax under the act, to require at least one-half (was three-fourths) of the members to be individuals who are currently active in the promotion of travel and tourism in the town. Makes conforming changes.