House committee substitute to the 1st edition makes the following changes.

Provides that the room occupancy tax that the Warren County Board of Commissioners (Board) may levy applies to gross receipts derived from the rental of an accommodation within the county (was, to the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county).  No longer excludes from taxation accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Makes organizational, technical, and conforming changes. Amends the definition of tourism-related expenditures to refer to expenditures designed to increase the use of accommodations (was, use of lodging facilities), meeting facilities, or convention facilities in the county or to attract tourists or business travelers to the county. Requires the Board to adopt a resolution, at the time it adopts a resolution levying the room occupancy tax, that creates a county Tourism Development Authority (was, adopt a resolution modifying the Warren County Tourism Development Authority to conform with the act's requirements). Requires the Authority to expend tax proceeds for promoting travel and tourism and for tourism-related expenditures as provided in the act (was, the Authority must promote travel, tourism, and conventions in the county, sponsor tourist-related events and activities in the county, and finance tourism-related capital projects in the county).