NC H667

Allows counties to levy local sales and use taxes in increments of one-quarter percent (0.25%), rather than only the fixed one-quarter percent rate previously permitted.

Sets maximum combined local sales and use tax rates at 2.5% for counties authorized under Part 6 of Article 43, and 2.75% for counties authorized under Parts 2, 4, or 5 of Article 43.

Requires voter approval through referendum before counties can implement these taxes, with ballot questions specifying the applicable rate and allowable uses.

Restricts use of tax proceeds to either any public purpose or public education purposes only (including school capital outlay, teacher salary supplements, and community college support), as selected on the ballot.

Amends the definition of combined general sales tax rate to include one-half of the maximum rate authorized under the Article 46 tax provision.