§ 105-509. Local election on adoption of sales and use tax - regional public transportation authority. - North Carolina Statutes

Part 4. Regional PublicTransportation Authority (Triangle).

§ 105‑509.  Localelection on adoption of sales and use tax – regional public transportationauthority.

(a)        Special District. –A regional public transportation authority may create a special district thatconsists of the entire area of one or more counties within its territorialjurisdiction and may levy on behalf of the special district the tax authorizedin this section. The proceeds of a tax levied under this section may be usedonly for the benefit of the special district and only for the purposes providedin this Article. If a referendum in a district fails in all the counties in thedistrict, the transportation authority may abolish the special district.

(b)        Resolution. – Theboard of trustees of the regional public transportation authority may, if allof the conditions listed in this subsection have been met, direct therespective county board or boards of elections to conduct an advisoryreferendum within the special district on the question of whether a local salesand use tax at the rate of one‑half percent (½%) may be levied within thedistrict in accordance with this Part. The tax may not be levied without voterapproval. The election shall be held on a date jointly agreed upon by the authority,the county board or boards of commissioners, and the county board or boards ofelections and shall be held in accordance with the procedures of G.S. 163‑287.An election to authorize the levy of a tax under this Part may be held only onone of the following dates: (i) Tuesday after the first Monday of November inthe even‑numbered year, the date of the general election under G.S. 163‑1,(ii) the date of the primary election in the even‑numbered year underG.S. 163‑1(b), (iii) Tuesday after the first Monday in November of theodd‑numbered year, or (iv) a date in September or October of the odd‑numberedyear as listed in G.S. 163‑279(a)(2), (3), or (4) but only if at leastone municipality in the county is holding a primary or election on that date. Theconditions are as follows:

(1)        The board oftrustees has obtained approval to conduct a referendum by a vote of thefollowing:

a.         A majority vote ofeach of the county boards of commissioners within the special district, if itis a multicounty special district.

b.         A majority of thecounty board of commissioners within the special district, if it is a single‑countyspecial district.

(2)        A public hearing isheld on the question by the board or boards of commissioners at least 30 daysbefore the date the election is to be held.

(c)        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%)local sales and use taxes, in addition to the current local sales and usetaxes, to be used only for public transportation systems."

(d)        Expansion. – If aspecial district created under this Part does not include all the counties inthe territorial jurisdiction of a transportation authority, it may be expandedto include an additional whole county or counties by joint action of the boardof trustees of the transportation authority and the board of commissioners ofthe county or boards of commissioners of the counties to be added, with theapproval of the voters in the county or counties to be added. The procedure forexpansion of a district is the same as for the initial creation of thedistrict, but the referendum shall be held separately within each of thecounties to be added.  (2009‑527, s. 2(b).)