NC S145

Authorizes Mecklenburg County to hold a referendum on levying a 1% local sales and use tax for roadway systems and public transportation systems, exempt from food purchases

Requires 40% of tax proceeds to be distributed among eligible municipalities (Charlotte, Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville) for roadway system costs based on street mileage and population formulas

Requires 60% of tax proceeds to be distributed to a public transportation authority, with no more than two-thirds of these funds allowed for rail project capital and operating costs over any 30-year period

Mandates completion of at least 50% of the "Red Line" rail project (connecting Charlotte through Cornelius, Davidson, and Huntersville northward) before any other rail project can be completed, with force majeure exceptions

Redirects existing Mecklenburg County public transportation sales tax and U-Drive-It tax revenues to the largest metropolitan public transportation authority that includes the county, rather than distributing on a per capita basis