NC S257

Authorizes the Town of Pineville to levy a one-quarter percent (0.25%) municipal sales and use tax in addition to other state and local sales taxes, subject to voter approval by referendum.

Requires the municipality's governing body to hold an advisory referendum with a ballot question asking voters whether to approve the tax for constructing and improving public infrastructure and public facilities.

Tax administration follows existing Article 39 procedures, with the state Secretary distributing monthly net proceeds to the municipality based on taxes collected within its jurisdiction.

Tax exemptions include food exempt under G.S. 105-164.13B and bundled transactions taxable under G.S. 105-467(a)(5a).

Requires 10 days' public notice before the governing body can levy the tax if referendum voters approve it, and becomes effective upon enactment.