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.