North Carolina General Statutes Chapter 105. Taxation § 105-537. Levy

(a) Authority.--If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of county commissioners may, by resolution and after 10 days’ public notice, levy a local sales and use tax at a rate of one-quarter percent (0.25%).

(b) Vote.--The board of county commissioners may direct the county board of elections to conduct an advisory referendum on the question of whether to levy a local sales and use tax in the county as provided in this Article. The election shall be held in accordance with the procedures of G.S. 163-287, except that the election shall not be held within one year from the date of the last preceding election under this section.

(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:

Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all other State and local sales and use taxes.”

(d) Repealed by S.L. 2014-3, § 14.22, eff. May 29, 2014.