§ 105-507.1. Local election on adoption of sales and use tax. - North Carolina Statutes

§ 105‑507.1.  Localelection on adoption of sales and use tax.

(a)        Resolution. – Theboard of commissioners of a county may direct the county board of elections toconduct an advisory referendum within the county on the question of whether alocal sales and use tax at the rate of one‑half percent (½%) may belevied in accordance with this Part. The election shall be held on a datejointly agreed upon by the boards and shall be held in accordance with theprocedures of G.S. 163‑287. The board of commissioners shall hold apublic hearing on the question at least 30 days before the date the election isto be held.

(b)        Ballot Question. – Theform of the question to be presented on a ballot for a special electionconcerning the levy of a tax authorized by this Article shall be:

"[ ] FOR           [ ] AGAINST

One‑half percent (½%) localsales and use taxes, in addition to the current local sales and use taxes, tobe used only for public transportation systems."  (1997‑417, s. 1; 2009‑527,s. 2(a), (b).)