Enacts new Article 47 of GS Chapter 105 authorizing Sampson County to levy a second 1/4 percent sales tax, subject to approval by the voters, to be used for any public purpose, including to retire indebtedness incurred by the county. Only applies if the county has already levied the first 1 cent local sales and use tax, the first 1/2 cent local sales and use tax, and the second 1/2 cent local sales and use tax.

The new sales tax is administered in the same way as other local sales taxes except that (1) it does not apply to food; (2) it does not apply to the sales price of a bundled transaction, pursuant to GS 105-467(a)(5a); and (3) it is not shared with municipalities.

Does not apply to construction materials purchased for a lump-sum or unit-price contract awarded or entered into before the effective date of the levy.

Effective when the act becomes law.

Applies only to Sampson County.