Senate committee substitute to the 1st edition makes the following changes.

Specifies that the additional Sampson County sales and use tax may be imposed without the necessity of a special election. Directs that the tax rate of up to 1% must be levied in an increment of .25%.

Permits the board of commissioners to, by resolution and without the necessity of a special election, repeal the levy and imposition of the additional local sales and use tax rate authorized by the act. Specifies that any such repeal is not effective until the end of the fiscal year in which the resolution was adopted.

Specifies that a tax levied under the act becomes effective on the first day of a calendar quarter. For the first levy of a tax under the act, requires the county to provide a minimum of 180 days' notice of the levy to the Secretary of Revenue and at least 90 days' notice for any subsequent levies.