(a) Authority. - If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of county commissioners may, by resolution and after 10 days' public notice, levy a local sales and use tax at a rate of one-quarter percent (0.25%).(b) Vote. - The board of county commissioners may direct the county board of elections to conduct an advisory referendum on the question of whether to levy a local sales and use tax in the county as provided in this Article. The election shall be held in accordance with the procedures of G.S. 163A-1592, except that the election shall not be held within one year from the date of the last preceding election under this section.(c) Ballot Question. - The form of the question to be presented on a ballot for a special election concerning the levy of the tax authorized by this Article shall be: "[ ] FOR [ ] AGAINST
Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all other State and local sales and use taxes."
(d) Repealed by Session Laws 2014-3, s. 14.22, effective May 29, 2014.N.C. Gen. Stat. § 105-537
Amended by 2019 N.C. Sess. Laws 169,s. 3.8-a, eff. 7/26/2019.Amended by 2014 N.C. Sess. Laws 3,s. 14.22, eff. 5/29/2014.Amended by 2013 N.C. Sess. Laws 381,s. 10.14, eff. 1/1/2014.Added by 2007 N.C. Sess. Laws 323,s. 31.17.(b), eff. 7/1/2007.