North Carolina 2023-2024 Session Status: In Committee 1 R cosponsors

SB 26 — Add'l Local Sales Tax/Sampson County.

Last action — Sequential Referral To State and Local Government Stricken

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

29 added · 40 removed

Plain-language change summary

The latest version of Senate Bill 26 has made some minor adjustments to the language, ensuring clarity in how the one-cent local sales and use tax will be distributed among counties. The bill specifies that the tax proceeds collected will be allocated proportionally based on the amount collected in each county, without splitting the funds within the county. These changes matter because they help clarify how funding will be shared, which can affect local budgets and community projects funded by these taxes.

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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2023 S 2 SENATE BILL 26 Finance Committee Substitute Adopted 6/26/23 Short Title:
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2023 S 1 SENATE BILL 26 Short Title:
Senator Jackson (Primary Sponsor).
January 27, 2023 A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE SAMPSON COUNTY BOARD OF COMMISSIONERS TO LEVY, BY RESOLUTION, AN ADDITIONAL LOCAL SALES AND USE TAX OF UP TO ONE PERCENT.
Rules and Operations of the Senate January 27, 2023 A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE SAMPSON COUNTY BOARD OF COMMISSIONERS TO LEVY, BY RESOLUTION, AN ADDITIONAL LOCAL SALES AND USE TAX OF UP TO ONE PERCENT.
– The board of commissioners may, after not less than 10 days' public notice and after a public hearing held pursuant thereto, by resolution and without the necessity of a special election, impose and levy a local sales and use tax at a rate of up to one percent (1%), which must be levied in an increment of one-quarter percent (0.25%).
– The board of commissioners may, after not less than 10 days' public notice and after a public hearing held pursuant thereto, by resolution, impose and levy a local sales and use tax at a rate of up to one percent (1%).
Repeal.
– The board of commissioners may, by resolution and without the necessity of a special election, repeal the levy and imposition of the tax authorized under this act.
The repeal of a tax authorized under this act shall not be effective until the end of the fiscal year in which the resolution was adopted.
*S26-v-2* General Assembly Of North Carolina Session 2023 SECTION 6.
SECTION 7.
SECTION 6.
A tax levied under this act shall become effective on the first day of a calendar quarter.
*S26-v-1*
For the first levy of a tax under this act, the county must provide a minimum of 180 days' notice of the levy to the Secretary of Revenue and at least 90 days' notice for any subsequent levies.
Page 2 Senate Bill 26-Second Edition
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Action History

  1. Sequential Referral To State and Local Government Stricken

  2. Reptd Fav Com Substitute

  3. Com Substitute Adopted

  4. Re-ref Com On Rules and Operations of the Senate

  5. Passed 1st Reading

  6. Ref To Com On Rules and Operations of the Senate

  7. Withdrawn From Com

  8. Re-ref to Finance. If fav, re-ref to State and Local Government. If fav, re-ref to Rules and Operations of the Senate

  9. Filed

Sponsors

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 178 not signed on

Sponsors (0)

None.

Co-sponsors (1)

Not signed on (178)

178 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 26?
SB 26 is sponsored by Brent Jackson (Republican).
What is the current status of SB 26?
This bill died with 2023-2024 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 26?
Track SB 26 free on One Click Politics — get push/email alerts when it moves.

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