Part 1 authorizes the Brunswick County Board of Commissioners 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 the county 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.

Part 2 authorizes the governing body of a municipality in Brunswick County, so long as the tax authorized in Part 1 is not in effect, to levy an identical tax. Contains the same provisions as Part 1, with references to the Brunswick County Board of Commissioners replaced with the governmental body of the municipality in question. Provides that a tax levied under Part 2 is repealed on the effective date of a tax levied under Part 1.