House committee substitute to the 2nd edition replaces the prior edition entirely with the following. Applicable to all cities (GS 160A-215) and counties (GS 153A-155) that levy an occupancy tax, prohibits the local government from using proceeds of a room occupancy tax that may be used for tourism-related expenditures, for services ordinarily provided by the city or county for its residents unless explicitly authorized by local act, including all six enumerated purposes, like education, affordable housing, law enforcement, public safety services or emergency services. Applies to the expenditure of occupancy tax proceeds collected on or after the act becomes law. Makes conforming changes to act's long and short titles.