Authorizes the Four Oaks Board of Commissioners 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215(uniform provisions for room occupancy taxes).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 Johnson County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for tourism–related expenditures. Makes conforming changes.