GENERAL ASSEMBLY OF NORTH CAROLINA
SENATE BILL 727
Short Title: Moore Cnty Local Sales Tax Use Restriction.
Senator Tillman (Primary Sponsor).
State and Local Government
April 26, 2016
A BILL TO BE ENTITLED
AN ACT to modify permissible uses of the quarter cent local option sales tax for Moore county.
The General Assembly of North Carolina enacts:
SECTION 1. This act applies to Moore County only.
SECTION 2. G.S. 105‑537(c) reads as rewritten:
"(c) Ballot Question. – The form of the question to be presented on a ballot for a special election concerning the levy of the tax authorized by this Article shall be:
"[ ] FOR [ ] AGAINST
Local sales and use tax at the rate
of one‑quarter (1/4) of one percent
(0.25%) (1%) in
addition to all other State and local sales and use taxes."taxes,
to be used only for public school construction purposes. For example, a
purchase of one hundred dollars ($100.00) would be twenty‑five cents (25˘)
SECTION 3. G.S. 105‑538 reads as rewritten:
"§ 105‑538. Administration and use of taxes.
(a) Administration. – Except as provided in this Article, the adoption, levy, collection, administration, and repeal of these additional taxes must be in accordance with Article 39 of this Chapter. G.S. 105‑468.1 is an administrative provision that applies to this Article. A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105‑164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105‑467(a)(5a). The Secretary shall not divide the amount allocated to a county between the county and the municipalities within the county.
(b) Use. – A county may use funds received under this Part only for financing and constructing public schools. A county shall use funds to supplement and not to supplant or replace existing funds or other resources for public school construction."
SECTION 4. This act is effective when it becomes law.