Enacts Article 47 to GS Chapter 105. Subject to voter approval, authorizes the governing body of a municipality to levy a one-quarter cent sales and use tax in addition to any other State and local sales and use taxes levied. Requires the tax to be levied by resolution and only after 10 days' public notice. Sets parameters for an election on the question, and provides ballot language. Provides for the administration of the tax. Requires the Secretary of Revenue to monthly distribute the net proceeds collected from the tax to the municipality, and provides for apportionment in situations where proceeds cannot be identified as attributable to a particular taxing municipality. Specifies that amounts collected by electronic funds transfer payments are included in the monthly distribution in which the return that applies to the payment is received. Authorizes the municipality to use the net proceeds of the tax levied under Article 47 for the purposes of: construction of and improvement to public infrastructure and public facilities; affordable housing; economic development; and police, fire, and rescue services.