North Carolina HB 948: Hoke County Senior Center Funds.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025

SESSION LAW 2025-39
HOUSE BILL 948

*H948-v-7*
AN ACT TO ENACT THE PROJECTS FOR ADVANCING VEHICLE-INFRASTRUCTURE
ENHANCEMENTS (PAVE) ACT.

The General Assembly of North Carolina enacts:

PART I. RESERVED

PART II. REVISIONS TO CURRENT MECKLENBURG COUNTY SALES TAX FOR
PUBLIC TRANSPORTATION
SECTION 2.1. G.S. 105-506.1 reads as rewritten:
"§ 105-506.1. Definitions.
The definitions in G.S. 105-164.3 and the following definitions apply in this Article:
...
(3) Public transportation system. – Any combination of real and personal property
established for purposes of public transportation. The systems may include
one or more of the following: structures, improvements, buildings, equipment,
vehicle parking or passenger transfer facilities, railroads and railroad
rights-of-way, rights-of-way, bus services, shared-ride services, services and
other forms of micro transit, high-occupancy vehicle facilities, car-pool and
vanpool programs, voucher programs, telecommunications and information
systems, integrated fare systems, and the interconnected bicycle and
pedestrian infrastructure that supports public transportation, bus lanes, and
busways. The term includes tunnels and other infrastructure designed to
rapidly transport people, freight, or vehicles through automated means. The
term does not include, however, streets, roads, or highways except to the
extent they are dedicated to public transportation vehicles or to the extent they
are necessary for access to vehicle parking or passenger transfer facilities.
(4) Transportation authority. – For the purposes of Part 2 of this Article, a
metropolitan public transportation authority created pursuant to Article 34 of
Chapter 160A of the General Statutes. For the purposes of Parts 3 and 4 of
this Article, a regional public transportation authority created pursuant to
Article 26 of Chapter 160A of the General Statutes; and for the purposes of
Parts 3 and 5 of this Article, a regional transportation authority created
pursuant to Article 27 of Chapter 160A of the General Statutes."
SECTION 2.2. G.S. 105-507.2 reads as rewritten:
"§ 105-507.2. Levy and collection Levy, collection, and repeal of sales and use tax.
(a) If the majority of those voting in a referendum held pursuant to G.S. 105-507.1 vote
for the levy of the tax, the board of commissioners of the county may, by resolution, levy one-half
percent (½%) local sales and use taxes in addition to any other State and local sales and use taxes
levied pursuant to law. Except as provided in this Part, the adoption, levy, collection,
administration, and repeal of these additional taxes shall be in accordance with Article 39 of this

Page 2 Session Law 2025-39 House Bill 948
Chapter. In applying the provisions of Article 39 of this Chapter to this Part, references to "this
Article" mean "Part 1 of Article 43 of Chapter 105 of the General Statutes".
(b) No action by a county to repeal a tax levied under this Part may become effective
while previously issued or, as provided in this subsection, refinanced, bonds, notes, or other
financing secured or payable by receipts derived from the tax allocated to a municipality or a
transportation authority by the county remain outstanding. Nothing in this Part obligates a county
to exercise any power of taxation or restricts the ability of the county to repeal the tax previously
levied. If a county repeals a tax levied under this Part, a municipality or transportation authority
may refinance previously issued bonds, notes, or other financing that are secured or payable by
receipts for the tax revenue under this Part to reduce debt service as allowed under the law so
long as the refinancing does not extend the date of maturity for the previously issued bonds,
notes, or other financing."
SECTION 2.3. G.S. 105-507.3(b) reads as rewritten:
"(b) Use. – A county must allocate the net proceeds distributed to it in accordance with its
financial plan adopted pursuant to G.S. 105-507 and use the net proceeds only for financing,
constructing, operating, and maintaining local public transportation systems. Any other unit of
local government may use the net proceeds distributed to it under this Part only for financing,
constructing, operating, and maintaining local public transportation systems. Every unit of
government shall use the net proceeds to supplement and not to supplant or replace existing funds
or other resources for public transportation systems. The net proceeds distributed to any unit of
local government, other than the county that levies the tax, pursuant to this Part may be included
as revenues within the meaning of G.S. 159-81(4), including any modifications of that statute."
SECTION 2.4. G.S. 105-507.3, as amended by Section 2.3 of this act, reads as
rewritten:
"§ 105-507.3. Distribution and use of taxes.
(a) Distribution. – The Secretary shall, on a monthly basis, allocate to each taxing county
the net proceeds of the tax levied under this