• Summary date: Apr 8 2019 - More information

    Amends GS 105-537 to modify the ballot question for a referendum on a county's proposed one-quarter percent local sales and use tax, 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.

    Amends GS 105-538 to limit a county's use of the net proceeds of the local sales and use tax to any of the following options: public purpose, beach nourishment, economic development, public school capital outlay purposes, and/or promote travel and tourism. Provides corresponding ballot language for each purpose specified. Additionally, adds definitions for the terms beach nourishment, economic development, net proceeds, promote travel and tourism, and public school capital outlay purpose. Includes in the definition of beach nourishment expenditures for (1) costs directly associated with qualifying for projects either contracted through the US Army Corps of Engineers or otherwise permitted by appropriate state and federal agencies, (2) the nonfederal share of costs required to construct the projects, (3) the costs associated with providing enhanced public beach access, (4) the costs of associated nonhardening activities, and (5) dredging. Includes administrative expenses incurred in engaging in the qualifying activities in the definition of promote travel and tourism.

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