NC H333

Creates new Article 43A allowing counties to levy a local sales and use tax of up to one-half percent (1/2%) for public education purposes, subject to voter approval in a referendum.

Restricts use of tax proceeds to public school capital outlay, classroom teacher salary supplements, and community college financial support.

Establishes maximum combined local sales tax rates of 2.5% for counties with Part 6 authorization and 2.75% for counties with Parts 2, 4, or 5 authorization under Article 43.

Modifies Article 46 to allow variable tax rates (1/4% or 1/2%) instead of a fixed one-quarter percent rate, subject to the same maximum combined rate limitations.

Updates the "combined general rate" definition in G.S. 105-164.3 to include the maximum rate authorized by Article 46 in calculating statewide tax rate parameters.