Authorizes the Bryson City Board of Aldermen to levy a room occupancy tax of up to 2%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the Bryson City/Swain County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the Town of Bryson City and the remainder for tourism-related expenditures. Requires the Board of Aldermen to adopt a resolution creating the TDA when it adopts the resolution levying the tax. Sets out the TDA's duties and reporting requirements.

Makes conforming changes to GS 160A-215. Makes conforming changes to SL 1985-923, which authorizes Swain County to levy an occupancy tax, to reflect the combined TDA name. Additionally, amends the session law to replace the TDA's membership requirements. Now provides for two members appointed by the Swain County Board of Commissioners, two members appointed by the Board of Alderman, and the director of the Swain County Chamber of Commerce. Adds that the TDA elects the chair. Conditions these changes' effect upon the notification by the Board of Aldermen and the Swain County Tourism Development Authority of the levy of the tax authorized by this act, and expires upon repeal of the tax.