§ 105-510. Local election on adoption of sales and use tax - regional transportation authority. - North Carolina Statutes

Part 5. Regional TransportationAuthority (Triad).

§ 105‑510.  Localelection on adoption of sales and use tax – regional transportation authority.

(a)        Special District. –A regional transportation authority may create a special district that consistsof the entire area of one or two counties within its territorial jurisdictionand may levy on behalf of the special district the tax authorized in thissection. The special district may not include counties other than Forsyth andGuilford. The proceeds of a tax levied under this section may be used only forthe benefit of the special district and only for the purposes provided in thisArticle. If a referendum in a district fails, the transportation authority mayabolish the special district.

(b)        Resolution. – Theboard of trustees of the regional transportation authority may, if all of theconditions listed in this subsection have been met, direct the respectivecounty board or boards of elections to conduct an advisory referendum withinthe special district on the question of whether a local sales and use tax atthe rate of one‑half percent (½%) may be levied within the district inaccordance with this Part. The tax may not be levied without voter approval.The election shall be held on a date jointly agreed upon by the authority, thecounty 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.The conditions are as follows:

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

a.         A majority vote ofboth 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 both of the eligiblecounties under subsection (a) of this section, it may be expanded to includethe other county by joint action of the board of trustees of the transportationauthority and the board of commissioners of the county to be added, with theapproval of the voters in the county to be added. The procedure for expansionof the district is the same as for the initial creation of the district, butthe referendum shall be held separately in the county to be added.  (2009‑527, s. 2(b).)