Solution:

Note that when the beam reflects off the $x$-axis, we can reflect the entire room across the $x$-axis instead. Therefore, the number of times the beam reflects off a circular wall in our semicircular room is equal to the number of times the beam reflects off a circular wall in a room bounded by the unit circle centered at $(0,0)$. Furthermore, the number of times the beam reflects off the $x$-axis wall in our semicircular room is equal to the number of times the beam crosses the $x$-axis in the room bounded by the unit circle. We will count each of these separately.

We first find the number of times the beam reflects off a circular wall. Note that the path of the beam is made up of a series of chords of equal length within the unit circle, each chord connecting the points from two consecutive reflections. Through simple angle chasing, we find that the angle subtended by each chord is $180-2 \cdot 46=88^{\circ}$. Therefore, the $n$th point of reflection in the unit circle is $(-\cos (88 n), \sin (88 n))$. The beam returns to $(-1,0)$ when
$$88 n \equiv 0 \quad(\bmod 360) \Longleftrightarrow 11 n \equiv 0 \quad(\bmod 45) \rightarrow n=45$$
but since we're looking for the number of time the beam is reflected before it comes back to David, we only count $45-1=44$ of these reflections.

Next, we consider the number of times the beam is reflected off the $x$-axis. This is simply the number of times the beam crosses the $x$-axis in the unit circle room before returning to David, which happens every $180^{\circ}$ around the circle. Thus, we have $\frac{88 \cdot 45}{180}-1=21$ reflections off the $x$-axis, where we subtract 1 to remove the instance when the beam returns to $(-1,0)$. Thus, the total number of reflections is $44+21=65$.