North Carolina § 105-537 - Levy.

§ 105-537. Levy.

Authority. - If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of county commissioners may, by resolution and after 10 days' public notice, levy a local sales and use tax at a rate of one-quarter percent (0.25%). Vote. - The board of county commissioners may direct the county board of elections to conduct an advisory referendum on the question of whether to levy a local sales and use tax in the county as provided in this Article. The election shall be held in accordance with the procedures of G.S. 163-287, except that the election shall not be held within one year from the date of the last preceding election under this section. Ballot Question. - The form of the question to be presented on a ballot for a special election concerning the levy of the tax authorized by this Article shall be: Repealed by Session Laws 2014-3, s. 14.22, effective May 29, 2014. "[ ] FOR [ ] AGAINST Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all other State and local sales and use taxes." History (2007-323, s. 31.17(b); 2013-381, s. 10.14; 2014-3, s. 14.22; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1; 2019-169, s. 3.8(a).) Re-recodification; Technical and Conforming Changes. - Session Laws 2017-6, s. 3, provides, in part: "The Revisor of Statutes shall recodify Chapter 138A of the General Statutes, Chapter 120C of the General Statutes, as well as Chapter 163 of the General Statutes, as amended by this act, into a new Chapter 163A of the General Statutes to be entitled 'Elections and Ethics Enforcement Act,' as enacted by Section 4 of this act. The Revisor may also recodify into the new Chapter 163A of the General Statutes other existing statutory laws relating to elections and ethics enforcement that are located elsewhere in the General Statutes as the Revisor deems appropriate." The Revisor was further authorized to make additional technical and conforming changes to catchlines, internal citations, and other references throughout the General Statutes to effectuate this recodification. Pursuant to this authority, the Revisor of Statutes substituted "G.S. 163A-1592" for "G.S. 163-287" in subsection (b). Session Laws 2018-146, ss. 3.1(a), (b) and 6.1, repealed Session Laws 2017-6, s. 3, and authorized the Revisor of Statutes to re-recodify Chapter 163A into Chapters 163, 138A, and 120C and to revert the changes made by the Revisor pursuant to Session Laws 2017-6, s. 3. Pursuant to this authority, the Revisor of Statutes reverted the change to the reference in subsection (b). Editor's Note. - Session Laws 2019-169, s. 3.8(b), made the amendment to subsection (b) of this section by Session Laws 2019-169, s. 3.8(a), effective July 1, 2019, and applicable to elections held on or after July 1, 2019. Effect of Amendments. - Session Laws 2013-381, s. 10.14, effective January 1, 2014, deleted "on a date jointly agreed upon by the board of county commissioners and the board of elections and shall be held" following "shall be held" in the second sentence of subsection (b). For applicability, see editor's note. Session Laws 2014-3, s. 14.22, deleted subsection (d), which read: "Limitation. A tax levied under this Article may not be in effect in a county at the same time as a tax levied under Article 60 of this Chapter." Session Laws 2019-169, s. 3.8, added "except that the election shall not be held within one year from the date of the last preceding election under this section" at the end of subsection (b). For effective date and applicability, see editor's note.