House committee substitute to the 1st edition replaces the content of the 1st edition with the following.

Increases Haywood County’s (County) authority to impose an occupancy tax under Part V of SL 1983-908, as amended, from 2% of gross receipts of the specified rentals to 6% of gross receipts derived from the rental of an accommodation within the county subject to State sales tax. Removes both of the optional 1% occupancy taxes. Makes conforming changes. Requires the County to remit the net proceeds of the tax on a quarterly basis (was, monthly) to the County’s Tourism Development Authority (TDA). Requires the TDA to use one-third of the funds for tourism-related expenditures in the county and two-thirds to promote travel and tourism in the county (was, TDA had to use at least two-thirds of the remitted funds to promote travel and tourism with the remainder for tourism-related expenditures). Decreases the TDA’s members from fifteen to eight. Details residency requirements for the TDA members who: (1) own or operate the specified lodging and (2) own or operate tourism-related businesses. Decreases the number of members who own or operate lodging from six to four.  Removes the four at-large members. Reduces the number of ex officio nonvoting members from three to one (the County finance officer). Designates the TDA member who is on the County Board of Commissioners a voting member. Removes the Executive Director of the County Economic Development Commission.  Removes provisions pertaining to terms, specifying that TDA members are not compensated, and describing how vacancies are filled. Requires the Board to provide for members’ terms of office and filling of vacancies on the TDA by resolution. Tasks the Board with designating a chair and determining the amount of compensation, if any, to be paid to TDA members. Removes provisions limiting the chair’s ability to vote. Changes the County finance officer’s duty from the TDA’s ex officio account to the TDA’s ex officio finance officer. Requires the TDA to expend tax proceeds on promoting travel and tourism and for tourism related expenditures. Makes technical changes. Requires that the Board of Commissioners adopt a resolution modifying the TDA when it adopts a resolution levying an increase in the room occupancy tax as authorized in this act. Makes conforming changes to the act’s long and short titles.