House committee substitute to the 1st edition makes the following changes.

Eliminates proposed Article 43A, GS Chapter 105, authorizing a .5% county sales and use tax for public education purposes. Makes conforming deletion of the proposed changes to GS 105-506.

Modifies and adds to the proposed changes to GS Chapter 105, Article 46 (now, the one-­quarter cent or one-­half cent county sales and use tax), as follows. Prohibits holding a referendum on the levy of taxes under the Article within one year from the date of the last preceding election for the same. Now restricts a county's use of the net proceeds of taxes levied under the Article to any public purpose and/or public education purposes, which must be indicated on the ballot question presented at the referendum as specified. Defines public education purposes to mean (1) public school capital outlay purposes or to retire any of the county's related indebtedness, (2) classroom teacher salary supplements, or (3) financial support of community colleges. Makes conforming changes.