Section 105-511.2 - Local election on adoption of sales and use tax(a) Resolution. - The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a local sales and use tax at the rate of one-quarter percent (1/4%) may be levied in accordance with this Part. The election shall be held on a date jointly agreed upon by the boards and shall be held on a date permitted by and in accordance with the procedures of G.S. 163A-1592. The board of commissioners shall hold a public hearing on the question at least 30 days before the date the election is to be held.(b) Ballot Question. - The form of the question to be presented on a ballot for a special election concerning the levy of a tax authorized by this Article shall be: "[ ] FOR [ ] AGAINST
One-quarter percent (1/4%) local sales and use taxes, in addition to the current local sales and use taxes, to be used only for public transportation systems."
N.C. Gen. Stat. § 105-511.2
Amended by 2013 N.C. Sess. Laws 381,s. 10.13, eff. 1/1/2014.Added by 2009 N.C. Sess. Laws 527,s. 2.(b), eff. 8/27/2009.