Repeals part IX of SL 2001-439 (authorizing occupancy tax for Town of Wilkesboro) effective July 1, 2023. Repeals sections 8 and 9 of SL 2010-78 (creating Wilkes County District K tax district). Authorizes the Wilkes County Board of Commissioners to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes).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 Wilkes 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. Sets out requirements for membership of the TDA, with members appointed by the Wilkes County Board of Commissioners, Wilkesboro Town Council, North Wilkesboro Board of Commissioners, and the Ronda Board of Commissioners, with the specified business and travel and tourism affiliations. Authorizes the governing body of Wilkes County District K, the Wilkes County Board of Commissioners, the Wilkesboro Town Council, the North Wilkesboro Board of Commissioners, and the Ronda Board of Commissioners to adopt any resolutions or modify any adopted resolutions, as needed, to carry out the provisions of this act. Makes conforming changes to GS 153A-155 and GS 160A-215. Specifies that the act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended by this act before the effective date of its amendment, nor does it affect the right to any refund or credit of a tax that accrued under the amended statute before the effective date of its amendment.