§ 105-465. County election as to adoption of local sales and use tax. - North Carolina Statutes

§105‑465.  County election as to adoption of local sales and use tax.

The board of elections of anycounty, upon the written request of the board of county commissioners, or uponreceipt of a petition signed by qualified voters of the county equal in numberto at least fifteen percent (15%) of the total number of votes cast in thecounty, at the last preceding election for the office of Governor, shall call aspecial election for the purpose of submitting to the voters of the county thequestion of whether a one percent (1%) sales and use tax will be levied.

The special election shall beheld under the same rules applicable to the election of members of the GeneralAssembly. No new registration of voters shall be required. All qualified votersin the county who are properly registered not later than 21 days (excludingSaturdays and Sundays) prior to the election shall be entitled to vote at theelection. The county board of elections shall give at least 20 days' publicnotice prior to the closing of the registration books for the special election.

The county board of electionsshall prepare ballots for the special election. The question presented on theballot shall be "FOR one percent (1%) local sales and use tax on itemssubject to State sales and use tax at the general State rate and on food"or "AGAINST one percent (1%) local sales and use tax on items subject toState sales and use tax at the general State rate and on food".

The county board of electionsshall fix the date of the special election, except that the special electionshall not be held on the date or within 60 days of any biennial election forcounty officers, nor within one year from the date of the last precedingspecial election under this section. (1971, c. 77, s. 2; 1981, c.560, s. 2; 1991, c. 689, s. 315; 1996, 2nd Ex. Sess., c. 13, s. 1.2.)