§ 105‑507.1.  Local election on adoption of sales and use tax.
(a)	Resolution. – The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a local sales and use tax at the rate of one‑half percent (1/2%) may be levied in accordance with this Part. The election shall be held in accordance with the procedures of G.S. 163‑287. The board of commissioners shall hold a public hearing on the question at least 30 days before the date the election is to be held.
(b)	Ballot Question. – The form of the question to be presented on a ballot for a special election concerning the levy of a tax authorized by this Article shall be:
"[  ] FOR       [  ] AGAINST
One‑half percent (1/2%) local sales and use taxes, in addition to the current local sales and use taxes, to be used only for public transportation systems."  (1997‑417, s. 1; 2009‑527, s. 2(a), (b); 2013‑381, s. 10.10; 2017‑6, s. 3; 2018‑146, ss. 3.1(a), (b), 6.1.)

G.S. 105-507.1	Page