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File #: 25-0411    Version: 1 Name: One-Cent County Sales and Use Tax Referendum
Type: Agenda Item Status: Agenda Ready
File created: 7/15/2025 In control: BOCC - Special Meeting
On agenda: 7/30/2025 Final action:
Title: One-Cent County Sales and Use Tax Referendum
Attachments: 1. advisory referendum resolution
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title
One-Cent County Sales and Use Tax Referendum

Action
ACTION:
1) Approve a resolution containing recommended language to be included in an advisory referendum on whether to levy an additional one cent sales and use tax for transportation use to be placed on the November 4, 2025 ballot; and

2)Receive public comments at the August 6, 2025 public hearing, previously announced on July 1, 2025, on the resolution and thereafter vote on whether to direct the Director of Board of Elections to add the referendum to the November 4, 2025 ballot.


Staff Contact: Michael Bryant, County Manager
Mark Jerrell, Chair


Presentation: Yes


BACKGROUND/JUSTIFICATION:
Article 43 of Chapter 105 of the North Carolina General Statutes, a copy of which is attached hereto as Exhibit A, outlines the laws that relate to local governments sales and use taxes for the purpose of public transportation funding, which includes definitions, adoption procedures, distribution requirements, etc.

H.B. 948 aka “The P.A.V.E. Act”, attached hereto as Exhibit B, amended Article 43 of Chapter 105 to authorize Mecklenburg County, among other things, to levy an additional sales and use tax, outlining the use criteria to be for roadway systems and public transportation systems.


PROCUREMENT BACKGROUND:
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POLICY IMPACT:
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FISCAL IMPACT:
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