LOCAL OPTION SALES TAX/SCHOOL CONSTRUCTION. (NEW)

View NCGA Bill Details2019-2020 Session
House Bill 1113 (Local) Filed Thursday, May 14, 2020
AN ACT TO ALLOW GUILFORD COUNTY TO DEDICATE THE CHAPTER 105 ARTICLE 46 ONE-QUARTER CENT COUNTY SALES AND USE TAX TO PUBLIC SCHOOL CAPITAL OUTLAY PURPOSES ONLY.
Intro. by Hardister, Clemmons, Faircloth, Brockman.

Status: Ref To Com On Rules and Operations of the Senate (Senate action) (Jun 22 2020)

SOG comments (3):

Identical bill

Identical to S 793, filed 5/18/20.

Long title change

House committee amendment changed the long title.  Original title was AN ACT TO GIVE GUILFORD COUNTY GREATER FLEXIBILITY TO USE LOCAL OPTION SALES TAX REVENUES FOR EDUCATION.

Long title change

House committee amendment changed the long title.  Original title was AN ACT TO GIVE GUILFORD COUNTY GREATER FLEXIBILITY TO USE LOCAL OPTION SALES TAX REVENUES FOR EDUCATION.

H 1113

Bill Summaries:

  • Summary date: Jun 17 2020 - More information

    House committee amends 1st edition as follows:

    Amends the proposed changes to GS 105-357 as it applies to Guilford County so that (1) the referendum on the additional local sales tax contemplated by this bill is held in accordance with G.S. 163-287 (instead of GS 163A-1592), and (2) the ballot question specifically states the amount of the additional local option sales tax (.25%). Eliminates proposed subsection (d), which would have permitted the county to combine the referendum for the additional local option sales tax with a bond referendum.

    Amends the proposed changes to GS 105-358 as it applies to Guilford County so that a referendum held pursuant to GS 105-357 for an additional local option tax allows voters to choose from only two permissible uses for net proceeds of that tax: (1) any public purpose or (2) only public school capital outlay purposes (previously also included only public education purposes, only supplements of classroom teacher salaries, and only financial support of community colleges). 

    Further amends G.S. 105-358 as it applies to Guilford County to require that if the additional local option sales tax approved by the voters is levied for public school capital outlay purposes, the county must maintain at least the same amount of public school capital outlay funding as in the fiscal year prior to the fiscal year in which the voters approve the additional local option sales taxes.  

    Makes conforming changes and changes the act's titles.


  • Summary date: May 15 2020 - More information

    Applicable to Guildford County only, amends GS 105-537 to modify the ballot question for a referendum on the county's proposed one-quarter percent local sales and use tax, to now allow for any percentage rate and to additionally specify in the question that the tax is to be used for inclusion in conformity with the options listed in GS 105-538, as amended. Further, allows for a combined ballot question on the authorized tax and a bond referendum conducted pursuant to Part 2 of Article 4 of GS Chapter 159, which authorizes local governments to issue bonds. Provides for the combined form question and requires notice of the intent to combine the tax and bond questions, including anticipated revenue and the maximum amount of bonds authorized to be issued, in addition to other notice and information requirements required by law. Additionally adds an explicit provision to require any tax levied under the statute to be approved in referendum. Prohibits a referendum at an election within one year from the date of the last preceding election under the statute. 

    Amends GS 105-538 to limit the county's use of the net proceeds of the local sales and use tax to any of the following options: any public purpose, public education purposes, public school capital outlay purposes, teacher salary supplements, and/or community college support. Provides corresponding ballot language for each purpose specified. Additionally, adds definitions for the terms classroom teacher, net proceeds, public education purposes, and public school capital outlay purposes. Defines public education purposes to include public school capital outlay purposes, supplements of classroom teacher salaries, and financial support of community colleges.

    Makes conforming changes to GS 159-61.


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