Amends GS 105-537 to allow the Dare County Board of Commissioners to levy a local sales and use tax of 0.25% by resolution if (1) a majority of those voting in a special election approve the levy of the tax and the county has given no less than 10 days' public notice or (2) no election has been held within five years in which the tax has been defeated and the county has held a public notice after giving no less than 10 days' public notice. Allows the county to use the net proceeds of the tax under option (2) only for dredging purposes. Provide that a tax levied under option (2) expires the year following the completion of the Bonner Bridge replacement project.

Amends GS 105-537 again, effective January 1, 2020, to delete the option of levying a local sales and use tax of 0.25% if no election has been held within five years in which the tax has been defeated and the county has held a public notice after giving no less than 10 days' public notice.

Applies to Dare County only.