Amends SL 2007­63, Section 1, to add a new subsection (a1) authorizing the Sampson County Board of Commissioners to levy an additional room occupancy tax of up to 3%. Provides that both the existing and additional tax must be levied, administered, collected, and repealed as provided in GS 153A­155 (Uniform provisions for room occupancy taxes). Prohibits Sampson County from levying this tax unless it also levies the tax previously authorized under SL 2007­63, Section 1(a), which levies a room occupancy tax of 3%. Makes a conforming change.