{"data":{"id":"us-nc/n.c.-gen.-stat.-105-499","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-499","heading":"Form of ballot.","body":"(a)\tThe form of the question to be presented on a ballot for a special election concerning the additional taxes authorized by this Article shall be: \"FOR one-half percent (1/2%) local sales and use taxes in addition to the current one and one-half percent (1 1/2%) local sales and use taxes\" or \"AGAINST one-half percent (1/2%) local sales and use taxes in addition to the current one and one-half percent (1 1/2%) local sales and use taxes.\"\n(b)\tThe form of the question to be presented on a ballot for a special election concerning the repeal of any additional taxes levied pursuant to this Article shall be: \"FOR repeal of the additional one-half percent (1/2%) local sales and use taxes, thus reducing local sales and use taxes to one and one-half percent (1 1/2%)\" or \"AGAINST repeal of the additional one-half percent (1/2%) local sales and use taxes, thus reducing local sales and use taxes to one and one-half percent (1 1/2%).\" (1985 (Reg. Sess., 1986), c. 906, s. 1.)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 42. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-499.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"f0890e5abe1ca37f8a027f5aa0f5ca5c7695f0e9e0b949099498cbb23507e14f","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-498","next":"us-nc/n.c.-gen.-stat.-105-500"},"notice":"GroundRules: Original legal text. Not legal advice."}