GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 1005
Short Title: Clarify Ballot Language for Art. 46 Tax. (Public)
Sponsors: Representatives Clark and Quick (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Rules, Calendar, and Operations of the House
April 14, 2025
*H1005 -v-1*
A BILL TO BE ENTITLED 1
AN ACT TO MODIFY THE BALLOT LANGUAGE FOR THE REFERENDUM REQU IRED 2
TO LEVY THE ONE-QUARTER CENT COUNTY SALE S AND USE TAX AND TO 3
MODIFY THE ALLOWABLE USES OF THE PROCEEDS DERIVED FROM THE TAX. 4
The General Assembly of North Carolina enacts: 5
SECTION 1. G.S. 105-537(c) reads as rewritten: 6
"(c) Ballot Question. – The form of the question to be presented on a ballot for a special 7
election concerning the levy of the tax authorized by this Article shall be: 8
"[ ] FOR [ ] AGAINST 9
Local sales and use tax at the rate of one-quarter percent (0.25%) a fraction of a penny (one penny 10
for every four dollars ($4.00) spent) in addition to all other State and local sales and use 11
taxes."taxes, the proceeds of which can be used to increase pay for teachers and other education 12
employees. This tax will not apply to gas, groceries, motor vehicles, or prescription drugs."" 13
SECTION 2. This act is effective when it becomes law and applies to advisory 14
referendums under Article 46 of Chapter 105 of the General Statutes conducted on or after that 15
date. 16