Legislation Details

File #: 26-191   
Type: Resolution (Non-Consent) Status: Passed
File created: 4/29/2026 In control: County Attorney
On agenda: 4/28/2026 Final action: 4/28/2026
Enactment date: 4/28/2026 Enactment #: 2026-147
Title: Commissioner Hovis - County Attorney - Legislative Request: To Request Legislation Modifying North Carolina General Statute 105, Article 43 To Authorize the Use of Revenue Collected for Supplemental School Funding
Sponsors: Bob Hovis
Indexes: Legislative Request, Taxes
Attachments: 1. Adopted 2026-147, 2. Resolution

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Commissioner Hovis - County Attorney - Legislative Request: To Request Legislation Modifying North Carolina General Statute 105, Article 43 To Authorize the Use of Revenue Collected for Supplemental School Funding

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STAFF CONTACT

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BACKGROUND

The Local Government Public Transportation Sales Tax Act (NCGS Ch. 105, Art. 43) authorizes counties to levy a one‑quarter percent (.25%) local sales and use tax, with proceeds currently restricted to public transportation purposes. Gaston County does not operate a countywide public transportation system that needs the revenue capacity afforded by the Article 43 sales and use tax.

The Gaston County Board of Commissioners is requesting that the General Assembly enact legislation that would allow Gaston County to use Article 43 sales and use tax proceeds for supplemental funding for public schools, rather than exclusively for transportation.

ATTACHMENTS

Resolution