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:
| "[ | ] FOR | [ | ] | AGAINST |
| 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(d) Repealed by Session Laws 2014-3, s. 14.22, effective May 29, 2014.