LOCAL OPTION SALES TAX/SCHOOL CONSTRUCTION.

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View NCGA Bill Details2021
Senate Bill 214 (Local) Filed Tuesday, March 9, 2021
AN ACT TO ALLOW GUILFORD COUNTY TO DEDICATE THE CHAPTER 105 ARTICLE 46 ONE-QUARTER CENT COUNTY SALES AND USE TAX TO PUBLIC SCHOOL CAPITAL OUTLAY PURPOSES ONLY.
Intro. by Robinson, Garrett.

Status: Ref To Com On Rules and Operations of the Senate (Senate action) (Mar 10 2021)

Bill History:

S 214

Bill Summaries:

  • Summary date: Mar 9 2021 - View Summary

    Applicable to Guilford County only, requires a .25% local sales and use tax levied pursuant to GS 105-537 to be approved in a referendum. Amends GS 105-538 to restrict use of the net proceeds of the .25% sales and use tax levied to any public purpose or public school capital outlay purposes; provides ballot language for each use. Requires that the county maintain at least the same amount of public school capital outlay funding as in the fiscal year prior to the fiscal year in which voters approve using the local sales and use tax for public school capital outlay purposes, as defined. Makes conforming changes.