House Select Committee on Public School Construction Funding, report to the 2007 General Assembly of North Carolina

              15
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2007
H D
BILL DRAFT 2007- LYxz- 19 [ v. 3] ( 1/ 4)
( THIS IS A DRAFT AND IS NOT READY FOR INTRODUCTION)
1/ 16/ 2007 5: 12: 19 PM
Short Title: Local Option Sales Tax for Education. ( Public)
Sponsors: Representative.
Referred to:
A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE COUNTIES TO LEVY ONE- HALF CENT LOCAL SALES AND
USE TAXES FOR PUBLIC SCHOOL CAPITAL OUTLAY PURPOSES, IF APPROVED
BY THE VOTERS OF THE COUNTIES.
The General Assembly of North Carolina enacts:
SECTION 1. Subchapter VIII of Chapter 105 of the General Statutes is amended by
adding a new Article to read:
" Article 46.
" Fourth One- Half Cent ( 1/ 2¢) Local Government Sales and Use Tax.
" § 105- 535. Short title.
This Article is the Fourth One- Half Cent ( 1/ 2¢) Local Government Sales and Use Tax Act.
" § 105- 536. Limitations.
This Article applies only to counties that levy the first one- cent ( 1¢) local sales and use tax
under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first
one- half cent ( 1/ 2¢) local sales and use tax under Article 40 of this Chapter, the second one- half
cent ( 1/ 2¢) local sales and use tax under Article 42 of this Chapter, and the third one- half cent
( 1/ 2¢) local sales and use tax under Article 44 of this Chapter.
" § 105- 537. Levy.
( a) Authority. – If the majority of those voting in a referendum held pursuant to this
Article vote for the levy of the taxes, the board of commissioners of the county may, by
resolution, levy one- half percent ( 1/ 2%) local sales and use taxes in addition to any other State
and local sales and use taxes levied pursuant to law.
( b) Vote. – The board of commissioners of a county may, by resolution, direct the county
board of elections to conduct an advisory referendum on the question of whether to levy local
one- half percent ( 1/ 2%) sales and use taxes in the county as provided in this Article. The
election shall be held on a date jointly agreed upon by the two boards and shall be held in
accordance with the procedures of G. S. 163- 287.
( c) Ballot Question. – The form of the question to be presented on a ballot for a special
election concerning the levy of the taxes authorized by this Article shall be:
'[ ] FOR [ ] AGAINST