Senate Bill 547 would change the ballot language used for local referendums authorizing the Article 46 county sales and use tax. Under current law, the ballot question asks voters whether they support a one-quarter percent local sales and use tax; this bill would revise that wording to explicitly state that the tax proceeds may be used for any public purpose.
The bill does not change the tax rate or create a new tax authority. Instead, it amends the statutory ballot form in G.S. 105-537(c) so that future advisory referendums on the Article 46 tax more clearly describe how the revenue may be spent. The change would apply only to referendums conducted on or after the act becomes law.
Impact
The bill would amend North Carolina General Statutes § 105-537(c), which governs the ballot question for special elections on the Article 46 local sales and use tax. Its practical effect is to require clearer disclosure on the ballot that revenues from the 0.25% county sales tax may be used for any public purpose, potentially affecting how counties frame tax referendums and how voters understand the measure. It applies prospectively to advisory referendums held after enactment.
Sentiment
No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the text alone, the bill appears technical and clarifying in nature rather than substantive, suggesting a neutral or procedural posture.
Contention
The main point of potential contention is the phrase stating that tax proceeds can be used for “any public purpose.” Supporters may view this as a transparency measure that better informs voters about the breadth of allowable uses, while critics could argue that the language is too broad or could make the tax appear less targeted. Because no discussion transcripts or votes are available, no specific legislators, counties, or stakeholder groups are identified as taking positions.
Concerning statutory requirements for ballot title language, and, in connection therewith, requiring the use of accessible language and allowing for the modification of statutorily required ballot title language.