§ 105-537. Levy. - North Carolina Statutes

§ 105‑537.  Levy.

(a)        Authority. – If themajority of those voting in a referendum held pursuant to this Article vote forthe levy of the tax, the board of county commissioners may, by resolution andafter 10 days' public notice, levy a local sales and use tax at a rate of one‑quarterpercent (0.25%).

(b)        Vote. – The boardof county commissioners may direct the county board of elections to conduct anadvisory referendum on the question of whether to levy a local sales and usetax in the county as provided in this Article. The election shall be held on adate jointly agreed upon by the board of county commissioners and the board ofelections and shall be held in accordance with the procedures of G.S. 163‑287.

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

"[ ] FOR           [ ] AGAINST

Local sales and use tax at therate of one‑quarter percent (0.25%) in addition to all other State andlocal sales and use taxes."

(d)        Limitation. – A taxlevied under this Article may not be in effect in a county at the same time asa tax levied under Article 60 of this Chapter. (2007‑323, s. 31.17(b).)