North Carolina § 105-507.1 Local election on adoption of sales and use tax

North Carolina Statutes

§ 105-507.1 — Local election on adoption of sales and use tax

North Carolina § 105-507.1

Ch. 105Taxation

Art. 43Local Government Sales and Use Taxes for Public Transportation

Subch. VIIILOCAL GOVERNMENT SALES AND USE TAX

This text of North Carolina § 105-507.1 (Local election on adoption of sales and use tax) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-507.1 (2026).

Text

(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-half percent (1/2%) may be levied in accordance with this Part. The election shall be held in accordance with the procedures of G.S. 163-287. 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-half percent (1/2%) local sales and use taxes, in addition to the current local sales and use taxes, to be used on

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(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-half percent (1/2%) may be levied in accordance with this Part. The election shall be held in accordance with the procedures of G.S. 163-287. 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-half percent (1/2%) local sales and use taxes, in addition to the current local sales and use taxes, to be used only for public transportation systems." (1997-417, s. 1; 2009-527, s. 2(a), (b); 2013-381, s. 10.10; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)