NC S246

Authorizes Robeson County to conduct a referendum on levying a one-quarter percent (1/4%) local sales and use tax in addition to existing local sales taxes.

Proceeds from the tax may be used exclusively for school construction, renovation, land or facilities purchases, and to pay indebtedness incurred for these purposes.

Tax cannot be levied in a county simultaneously with the public transportation tax authorized under Article 43 of Chapter 105, providing counties an either/or option.

Tax administration follows procedures of Article 39 of Chapter 105; exemptions include food exempt under G.S. 105-164.13B and certain bundled transactions.

Applies only to Robeson County and becomes effective upon enactment.