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NC S214
Bill
Status
Introduced
3/9/2021
Primary Sponsor
Gladys Robinson
Click for details
AI Summary
- Applies exclusively to Guilford County and authorizes a one-quarter percent (0.25%) county sales and use tax subject to voter approval in a referendum
- Requires county commissioners to conduct an advisory referendum through the county board of elections, with elections not held within one year of the preceding election under this provision
- Ballot question must specify whether tax proceeds will be used for "any public purpose" or "only public school capital outlay purposes"
- If voters approve the tax for school capital outlay, the county must maintain at least the same level of public school capital outlay funding from other sources as in the fiscal year prior to voter approval
- Tax does not apply to food exempt from sales tax or bundled transactions, and all allocated funds remain with the county rather than being divided among municipalities
- Effective upon passage
Legislative Description
Local Option Sales Tax/School Construction
Boards
Last Action
Ref To Com On Rules and Operations of the Senate
3/10/2021
Committee Referrals
Rules and Operations of the Senate3/10/2021
Full Bill Text
No bill text available