Amends GS 105-537(c) to change the ballot question language for a special election concerning the levy of a local sales and use tax. Changes reference to rate from “one quarter percent” to “a fraction of a penny (one penny for every four dollars ($4.00) spent).”  Modifies allowable uses for proceeds derived from the tax by providing that the tax can be used to increase the pay for teachers and other education employees. Requires the ballot language to express the same and to say that the tax will not apply to gas, groceries, motor vehicles, or prescription drugs.

Effective upon becoming law and applicable to advisory referendums under Article 46, GS Chapter 105, conducted on or after that date.