AN ACT APPLICABLE TO GUILFORD COUNTY ONLY THAT (1) PROMOTES FAIRNESS IN SALES TAX DISTRIBUTIONS BY ALLOWING MUNICIPALITIES THAT DO NOT LEVY AD VALOREM TAXES TO RECEIVE A PERCENTAGE OF LOCAL GOVERNMENT SALES AND USE TAX DISTRIBUTIONS; (2) MODIFIES THE BALLOT QUESTION FOR A REFERENDUM REGARDING THE LEVY OF THE ARTICLE 46 QUARTER-CENT SALES AND USE TAX; (3) SPECIFIES THE USES OF THE ARTICLE 46 TAX PROCEEDS; AND (4) DISTRIBUTES A PORTION OF THE ARTICLE 46 TAX PROCEEDS TO CERTAIN MUNICIPALITIES IN GUILFORD COUNTY. SL 2025-87. Enacted July 31, 2025. Effective July 31, 2025, except as otherwise provided.

Statutes affected:
Edition 4: 105-537, 105-538
Ratified: 105-537, 105-538
SL 2025-87: 105-537, 105-538