NC S795

Authorizes Onslow County to levy an additional one-quarter percent (1/4%) local sales and use tax, but only if approved by majority vote in a referendum.

Tax revenue must be used exclusively for school construction, renovation, land or facility purchases for schools, and paying indebtedness incurred for these purposes.

Applies only to counties already levying the first one-cent and subsequent one-half cent local sales and use taxes under existing Articles 39, 40, and 42 of Chapter 105.

Tax does not apply to exempt food items under G.S. 105-164.13B or bundled transactions, and exempts construction materials purchased under contracts or bids made before the tax's effective date.

County board of commissioners must hold a public referendum following G.S. 163-287 procedures, with the ballot question specified in the legislation.