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<br />Article 46. <br />One-Quarter Cent (1/4¢) County Sales and Use Tax. <br />§ 105-535. Short title. <br />This Article is the One-Quarter Cent (1/4¢) County Sales and Use Tax Act. <br />(2007-323, s. 31.17(b).) <br />§ 105-536. Limitations. <br />This Article applies only to counties that levy the first one-cent (1¢) sales and use tax <br />under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the <br />first one-half cent (1/2¢) local sales and use tax under Article 40 of this Chapter, and the <br />second one-half cent (1/2¢) local sales and use tax under Article 42 of this Chapter. <br />(2007-323, s. 31.17(b).) <br />§ 105-537. Levy. <br />(a) Authority. - If the majority of those voting in a referendum held pursuant to <br />this Article vote for the levy of the tax, the boazd of county commissioners may, by <br />resolution and after 10 days' public notice, levy a local sales and use tax at a rate of <br />one-quarter percent (0.25%). <br />(b) Vote. -The board of county commissioners may direct the county boazd of <br />elections to conduct an advisory referendum on the question of whether to levy a local <br />sales and use tax in the county as provided in this Article. The election shall be held on a <br />date jointly agreed upon by the boazd of county commissioners and the boazd of elections <br />and shall be held in accordance with the procedures of G.S. 163-287. <br />(c) Ballot Question. -The form of the question to be presented on a ballot for a <br />special election concerning the levy of the tax authorized by this Article shall be: <br />"[ ]FOR [ ]AGAINST <br />Local sales and use tax at the rate of one-quarter percent (0.25%) in addition <br />to all other State and local sales and use taxes." <br />(d) Limitation. - A tax levied under this Article may not be in effect in a county <br />at the same time as a tax levied under Article 60 of this Chapter. (2007-323, s. 31.17(b).) <br />§ 105-538. Administration of taxes. <br />Except as provided in this Article, the adoption, levy, collection, administration, and <br />repeal of these additional taxes must be in accordance with Article 39 of this Chapter. <br />G.S. 105-468.1 is an administrative provision that applies to this Article. A tax levied <br />under this Article does not apply to the sales price of food that is exempt from tax <br />pursuant to G.S. 105-164.13B or to the sales price of a bundled transaction taxable <br />pursuant to G.S. 105-467(a)(Sa). The Secretary shall not divide the amount allocated to a <br />county between the county and the municipalities within the county. (2007-323, s. <br />31.17(b); 2007-345, s. 14.5(a); 2008-134, s. 75; 2009-445, s. 18.) <br />5 <br />