GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2025

H                                                                                                                                                    1

HOUSE BILL 1005

Short Title:      Clarify Ballot Language for Art. 46 Tax.		(Public)
Sponsors:	Representatives Clark and Quick (Primary Sponsors). For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to:	Rules, Calendar, and Operations of the House

April 14, 2025

A BILL TO BE ENTITLED

AN ACT to modify the ballot language for the referendum required to levy the one‑quarter cent county sales and use tax and to modify the allowable uses of the proceeds derived from the tax.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑537(c) reads as rewritten:

"(c)      Ballot 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:

"[  ] FOR       [  ] AGAINST

Local sales and use tax at the rate of one‑quarter percent (0.25%) a fraction of a penny (one penny for every four dollars ($4.00) spent) in addition to all other State and local sales and use taxes."taxes, the proceeds of which can be used to increase pay for teachers and other education employees. This tax will not apply to gas, groceries, motor vehicles, or prescription drugs.""

SECTION 2.  This act is effective when it becomes law and applies to advisory referendums under Article 46 of Chapter 105 of the General Statutes conducted on or after that date.