§ 105-511.2. Local election on adoption of sales and use tax.
§ 105‑511.2. Localelection on adoption of sales and use tax.
(a) Resolution. Theboard of commissioners of a county may direct the county board of elections toconduct an advisory referendum within the county on the question of whether alocal sales and use tax at the rate of one‑quarter percent (¼%) may belevied in accordance with this Part. The election shall be held on a datejointly agreed upon by the boards and shall be held in accordance with theprocedures of G.S. 163‑287. An election to authorize the levy of a taxunder this Part may be held only on one of the following dates: (i) Tuesdayafter the first Monday of November in the even‑numbered year, the date ofthe general election under G.S. 163‑1, (ii) the date of the primaryelection in the even‑numbered year under G.S. 163‑1(b), (iii)Tuesday after the first Monday in November of the odd‑numbered year, or(iv) a date in September or October of the odd‑numbered year as listed inG.S. 163‑279(a)(2), (3), or (4) but only if at least one municipality inthe county is holding a primary or election on that date. The board ofcommissioners shall hold a public hearing on the question at least 30 daysbefore the date the election is to be held.
(b) Ballot Question. Theform of the question to be presented on a ballot for a special electionconcerning the levy of a tax authorized by this Article shall be:
"[ ] FOR [ ] AGAINST
One‑quarter percent (¼%)local sales and use taxes, in addition to the current local sales and usetaxes, to be used only for public transportation systems." (2009‑527, s. 2(b).)