Applicable only to Sampson County, authorizes the county to levy additional sales tax as title indicates upon ten days public notice and public hearing, but only if certain conditions are met. The tax cannot apply to the sales price of food exempt from retail sales and use taxes under GS 105-164.13B or to the sales price of a bundled transaction taxable under GS 105-467(a)(5a) (governing certain types of transactions that include certain food subject to sales tax if the price of food exceeds 10% of the bundle). Allows the tax to be levied under this act only if the county levies the first one cent (1¢) local sales and use tax under Article 39 of GS Chapter 105, the first one-half cent (1/2¢) local sales and use tax under Article 40 of GS Chapter 105, the second one-half cent (1/2¢) local sales and use tax under Article 42 of GS Chapter 105, and the one-quarter cent (1/4¢) local sales and use tax under Article 46 of GS Chapter 105. The net proceeds of the tax must be used only for a public purpose. Provides for the administration of the tax. Requires the Secretary of Revenue to monthly distribute the net proceeds collected from the tax to the county, and provides for apportionment in instances where proceeds cannot be identified as attributable to a particular taxing county.