{"data":{"id":"us-nc/n.c.-gen.-stat.-105-537","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-537","heading":"Levy.","body":"(a)\tAuthority. - 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%).\n(b)\tVote. - 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.\n(c)\tBallot 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:\n''[ ] FOR\t[ ] AGAINST\nLocal 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.''\n(d)\tRepealed by Session Laws 2014-3, s. 14.22, effective May 29, 2014. (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).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 46. One-Quarter Cent (1/4¢) County Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-537.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"4a09b0a5b03855964f0afd08de9eaf6dbc11e552a566297c11827ca280697d94","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-536","next":"us-nc/n.c.-gen.-stat.-105-538"},"notice":"GroundRules: Original legal text. Not legal advice."}