A BILL TO BE ENTITLED
AN ACT to modify the options for local sales taxes for Dare county for dredging purposes.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑537 reads as rewritten:
"§ 105‑537.  Levy; use.
(a)	Authority. – The board of county commissioners may levy a local sales and use tax at the rate of one‑quarter percent (0.25%) upon the occurrence of any of the following:
(1)	By resolution, if a majority of those voting in a special election held pursuant to subsection (b) of this section approve the levy of the local sales and use tax and the county has given not less than 10 days' public notice.
(2)	By resolution, if no election has been held within five years under the provisions of subsection (b) of this section in which the tax has been defeated and the county has given not less than 10 days' public notice of and held a public hearing.

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(d)	Use. – A county may use the net proceeds of a tax levied pursuant to subdivision (2) of subsection (a) of this section only for dredging purposes. The use restriction imposed by this subsection shall remain in effect as long as the tax is levied."
SECTION 2.  G.S. 105‑537, as amended by Section 1 of this act, reads as rewritten:
"§ 105‑537.  Levy.
(a)	Authority. – 
	If a majority of those voting in a special election held pursuant to subsection (b) of this section approve the levy of the local sales and use 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%).
	
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SECTION 3.  This act applies to Dare County only.
SECTION 4.  Notwithstanding the provisions of G.S. 105‑466(c), during the 2015 calendar year a tax levied under Article 46 of Chapter 105 of the General Statutes may become effective on the first day of any calendar quarter so long as the county gives the Secretary at least 75 days advance notice of the new tax levy.
SECTION 5.  Section 2 of this act becomes effective January 1, 2020. The Secretary of the North Carolina Department of Transportation shall notify both the Secretary of Revenue and the Dare County Board of Commissioners when the Bonner Bridge Replacement Project, including the removal of the existing bridge, is certified as complete. A tax levied by resolution under G.S. 105‑537(a)(2), as enacted by this act, expires 90 days following the date the Secretary certifies the project as complete. The remainder of this act is effective when it becomes law.