Authorizes the Warren County Board of Commissioners to levy a room occupancy tax of 5%. Excludes accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Warren County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the county and the remainder for tourism related expenditures. Requires the Warren County Board of Commissioners to adopt a resolution modifying the TDA to conform with the following. Makes the TDA a public authority under the Local Government Budget and Fiscal Control Act. Requires at least one-third of the TDA's members be affiliated with businesses that collect the tax in the county, and at least one-half of the members be currently active in the promotion of travel and tourism in the county. Requires the Board of Commissioners to designate one member of the TDA as chair and determine the compensation to be paid. Sets out the TDA's duties and reporting requirements. Makes conforming changes to GS 153A-155.