Amends Part V of SL 2001-439, which authorizes the North Topsail Beach Board of Aldermen (board) to levy a 3% room occupancy tax under subsection (a). Enacts news subsection (a1), authorizing the board to levy an additional 1% room occupancy tax; conditions levy of the tax under new subsection (a1) upon also levying the tax under subsection (a). Restricts the use of proceeds of the tax levied under new subsection (a1) for the nonfederal partner match requirements for a beach nourishment qualifying project, defined as a beach renourishment project with the Army Corps of Engineers that is estimated to have a total cost of approximately $900 million, consists of an estimated renourishment cycle over a span of approximately 50 years, and requires a nonfederal partner match for a portion of which the town will be responsible.