NC H394

Authorizes ten North Carolina counties (Ashe, Columbus, Franklin, Hoke, Nash, Robeson, Richmond, Rutherford, Scotland, and Watauga) to hold referendums on imposing a one-quarter percent (1/4%) local sales and use tax.

Revenue from the tax may be used exclusively for school construction, renovation, land or facilities purchases for schools, and payment of indebtedness incurred for these purposes.

Tax cannot be levied in a county simultaneously with an existing public transportation tax under Article 43; counties must choose one or the other.

Requires majority approval in a referendum conducted by the county board of commissioners before the tax can be implemented by county resolution.

Tax administration follows existing procedures under Article 39 of the General Statutes, with exemptions for food and bundled transactions.