NC S727

Modifies the ballot question for Moore County's quarter cent local option sales tax to specify the tax rate as 1% (instead of 0.25%) and restrict use to public school construction purposes only.

Adds language to the ballot question providing an example that a $100 purchase would result in an extra 25 cents in tax.

Restricts use of tax funds to financing and constructing public schools, requiring counties to supplement rather than replace existing funds or resources for school construction.

Requires Moore County to hold the special election on November 8, 2016, at the same time as the statewide election, with the board of elections receiving the written request by August 1, 2016.

Applies only to Moore County and becomes effective upon enactment.