NC S204

Authorizes the City of Hendersonville to levy a one-quarter percent (1/4%) local sales and use tax in addition to state and local taxes if approved by referendum.

Requires the municipality's governing body to hold an advisory referendum conducted by the county board of elections, with a ballot question asking voters to approve the tax for public safety, economic development, and public facilities.

The governing body may adopt the tax by resolution after 10 days' public notice if a majority of referendum voters approve it.

The state Secretary shall distribute collected tax proceeds monthly to Hendersonville on a net basis, with funds usable only for public safety, economic development, and public facilities.

Food exempt from state sales tax and bundled transactions are excluded from the municipal tax.