2005 North Carolina Code - General Statutes § 105-518. County election on adoption of tax.

§ 105‑518.  County election on adoption of tax.

(a)       Resolution. – The board of commissioners of a county may direct the county board of elections to conduct a special election 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 must be held on a date jointly agreed upon by the two boards and must be held in accordance with the procedures of G.S. 163‑287.

(b)       Ballot Question. – The question to be presented on a ballot for a special election concerning the levy of the taxes authorized by this Article must be in the following form:

[ ] FOR            [ ] AGAINST

one‑half percent (1/2%) local sales and use taxes, in addition to all current State and local sales and use taxes.

(2001‑424, s. 34.14(a); 2002‑123, s. 2.)