Repeals SL 2017-202, which sets out the occupancy tax for eight districts including Saluda District D. 

Repeals SL 2006-148, which sets out the occupancy tax of Tryon and Boiling Springs. Directs that any unencumbered occupancy tax funds at the time of repeal must be expended for the benefit of the Town of Tryon. Directs the Town of Tryon to dissolve the Tryon Tourism Development Authority once all funds have been expended.

Amends SL 1985-969, Section 3, as amended by SL 2001-480, Section 11, SL 2011-170, Section 2.4, and SL 2015-128, Section 4, removing Polk County from the list of counties to which the statute applies, effectively repealing the Polk County occupancy tax. Requires that any unencumbered occupancy tax funds at the time of repeal be expended for the benefit of Polk County. 

Creates Polk County District P (the district) as a taxing district. Defines the district's jurisdiction as the unincorporated areas of Polk County, the part of Saluda located in Polk County, and the municipal limits of the town of Tryon. The district is corporate and has the power to carry out provisions of this section. The Polk County Board of Commissioners will serve ex officio as the officers of the governing body of the district and the officers of the county serve as the officers of the governing body of the district. The governing body of the district may levy a room occupancy tax of up to 6%. This tax is in addition to any State or local sales or room occupancy tax. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes) as if the district were a county. Requires the Polk County Tourism Development Authority to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the city and the remainder for other tourism-related expenditures. 

Directs the Polk County Board of Commissioners to adopt a resolution creating the Polk County District P Tourism Development Authority (Authority). Requires the Authority to consist of six members, consisting of members affiliated with businesses in the district, and members affiliated with promotion of travel and tourism in the district. The Authority is directed to expend the proceeds of the room occupancy tax to promote travel, tourism, and conventions in the district. 

Makes other conforming changes to GS 153A-155(g).  

Repeal of the Tryon, Boiling Springs, and Polk County occupancy taxes effective on the date that the Polk County District P room occupancy tax is levied, which must be on the first day of a month, and may not be earlier than the second month after the resolution is adopted.