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

Amends the applicability of the Avery County District A room occupancy tax so that it is applicable to the gross receipts derived from the rental of an accommodation within the district (was, from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar pace within the district) that is subject to State sales tax; makes conforming changes. Increases the amount of the proceeds that must be used for promoting travel and tourism in the district from one-third to two-thirds. Specifies that the Avery County District A Tourism Development Authority must expend the next tax proceeds for promoting travel and tourism in the district and for tourism-related expenditures in the district as provided in this act.

Organizes the content of the 1st edition into Part I and adds the following content.

Part II.

Authorizes the Town of Indian Trail Town Council to levy a room occupancy tax of up to 5%, subject to approval in a referendum. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (Uniform provisions for room occupancy taxes). Authorizes the Town of Indian Trail Town Council to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum. Requires the Indian Trail 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 other tourism–related expenditures. Mandates that at least one-third of the TDA’s members must be affiliated with businesses that collect the tax in the town and at least one-half must be currently active in the town’s travel and tourism promotion. Provides further parameters of TDA members, meetings, and duties. Requires quarterly and end-of-year reports from the TDA to the Town Council.

Part III.

Creates a new tax district for the part of the Town of Stallings that is located in Union County, to be called Stallings District S. Stallings District S is a body politic and corporate. Provides for the governance of that district by the Stallings Town Council and city officers. Authorizes the Stallings District S governing body to levy a room occupancy tax of up to 5%, subject to approval in a referendum. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires a referendum to be held regarding levying room occupancy taxes, and requires holding a public hearing before adopting the resolution to levy the tax. Authorizes the governing board of Stallings District S to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum. Requires the Stallings District S Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the district and the remainder for tourism-related expenditures. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the district and at least one-half must be currently active in the district’s travel and tourism promotion. Provides further parameters of TDA members, meetings, and duties. Requires quarterly and end of year reports from the TDA to the governing body. 

Part IV.

Authorizes the Union County Board of Commissioners to levy a room occupancy tax of up to 1%, subject to approval in a referendum. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Authorizes the Board to increase the occupancy tax rate by resolution after 10 days' public notice and hearing. Requires the Union 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 other tourism–related expenditures . Mandates that at least one-third of the TDA’s members must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county’s travel and tourism promotion.

Makes conforming changes to the act’s long title.