{"data":{"id":"us-nc/n.c.-gen.-stat.-105-507.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-507.1","heading":"Local election on adoption of sales and use tax.","body":"(a)\tResolution. - The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a local sales and use tax at the rate of one-half percent (1/2%) may be levied in accordance with this Part. The election shall be held in accordance with the procedures of G.S. 163-287. The board of commissioners shall hold a public hearing on the question at least 30 days before the date the election is to be held.\n(b)\tBallot Question. - The form of the question to be presented on a ballot for a special election concerning the levy of a tax authorized by this Article shall be:\n\"[ ] FOR [ ] AGAINST\nOne-half percent (1/2%) local sales and use taxes, in addition to the current local sales and use taxes, to be used only for public transportation systems.\" (1997-417, s. 1; 2009-527, s. 2(a), (b); 2013-381, s. 10.10; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 43. Local Government Sales and Use Taxes for Public Transportation.","Part 2. Mecklenburg County."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-507.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"9b47445376bc02f9856603ebe46e343a69eecae7aa2c48e0aac4b117bc1f7cde","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-507","next":"us-nc/n.c.-gen.-stat.-105-507.2"},"notice":"GroundRules: Original legal text. Not legal advice."}