NC S552

Modifies the ballot question language for North Carolina's one-quarter percent (0.25%) county sales and use tax referendum to specify that tax proceeds will be used for purposes chosen by voters in conformity with G.S. 105-538 options

Changes ballot language for "Public school capital outlay purposes" to "Public education" and changes "Promote travel and tourism" to "Tourism"

Clarifies that counties must use tax net proceeds only for one or more of the following: any public purpose, beach nourishment, economic development, public education, or tourism

Provides detailed definitions for beach nourishment (sand placement and associated activities for erosion mitigation and public beach access), economic development (activities to increase population and employment), and tourism (advertising and marketing activities)

Becomes effective upon enactment