Authorizes governing bodies of municipalities in Brunswick County to levy a prepared food and beverage tax of up to .5%, either by resolution and after 10 days of public notice and a public hearing, or after a referendum approves the tax, as specified. Directs retailers to collect the tax and  either Brunswick County or the municipality to administer the tax. Provides for refunds to nonprofit or governmental entities of the tax paid by those entities. Directs proceeds of the tax to be used for beach nourishment or to construct and improve public infrastructure and facilities. Provides for repeal of the tax.