Amends Article 46 of GS Chapter 105 (county sales and use tax) to do the following: (1) renames the Article “One-Quarter Cent (1/4¢) or One-Half (1/2¢) County Sales and Use Tax Act”; (2) expressly requires a referendum to levy a county sales and use tax under this article; (3) permits counties to levy a sales and use tax so long as the tax is in 0.25% increments and does not result in a local sales and use tax that exceeds 2.5%, or 2.75% for certain counties with public transportation systems; (4) makes conforming changes to G.S. 105-537(c) (ballot question to levy county sales and use tax) and adds space to indicate reason for the tax to the language of the ballot question; and (5) limits the use of a county sales and use tax under this article to the purposes listed in GS 153A-149 (setting forth reasons for which counties can levy property taxes) and as indicated on the ballot question presented. Amends Part 1 of Article 43 of GS Chapter 105 (local government sales and use tax for transportation) to add GS 105-506.3 aligning the maximum county sales and use tax rate allowed under Article 43 of GS Chapter 105 with the maximum tax rate allowed under Article 46 of Chapter 105 as amended by this bill.
Amends GS 105-164.3(37) to make conforming changes.