SB 696 — Local Option Sales Tax Flexibility.
Last action — Passed 1st Reading
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
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This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Bill Text
What changed in the latest version
9 added · 10 removedPlain-language change summary
In the latest version of Senate Bill 696, some language has been clarified by formally removing a specific reference to a draft designation. This change simplifies the bill's verbiage, making it easier to understand. It matters because clear and straightforward language in legislative documents can help ensure that all stakeholders, including the public, better grasp the bill's intentions and implications.
FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA AprSESSION 6, 2023 S.B.S 1 SENATE BILL 696 Short Title:
696 SESSION 2023 PRINCIPAL CLERK S D SENATE BILL DRS15304-NIxf-4 Short Title:
Rules and Operations of the Senate April 10, 2023 A BILL TO BE ENTITLED AN ACT TO GIVE COUNTIES ADDITIONAL FLEXIBILITY WITH REGARD TO THE LOCAL OPTION SALES AND USE TAX WITHOUT INCREASING THE EXISTING MAXIMUM TAX RATE.
*DRS15304-NIxf-4**S696-v-1* General Assembly Of North Carolina Session 2023 (c) Ballot Question.
The sum of the rates of the local sales and use taxes authorized for everycountyinthisStatebySubchapterVIIIArticle39ofthisChaptereverycountyinthisState bySubchapterVIIIArticle39ofthisChapter or Chapter 1096 of the 1967 Session Laws, Article 40 of this Chapter, and Article 42 of this Chapter for every county in this State.Chapter.
Page 2 DRS15304-NIxf-4Senate Bill 696-First Edition
Compared against the N.C. General Statutes as published AI-generated reading aid — verify against the official bill.
The bill amends various sections of the sales and use tax law to provide counties with more flexibility in levying local sales and use taxes without increasing the maximum allowable tax rates.
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G.S. 105-536
This Article applies only to counties that levy the first one-cent (1¢) sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one-half cent (1/2¢) local sales and use tax under Article 40 of this Chapter, and the second one-half cent (1/2¢) local sales and use tax under Article 42 of this Chapter.
The article specifies which counties can levy this type of sales and use tax.
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G.S. 105-537
A tax levied under this Article must be approved in a referendum. If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of county commissioners may, by resolution and after 10 days' public notice, levy a local sales and use tax at a rate of one-quarter percent (0.25%).
Establishes a process for counties to levy this local sales tax via referendum approval.
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G.S. 105-537
The applicable rate must meet all of the following conditions: (1) It must be in an increment of one-quarter percent (1/4%). (2) It must be at a rate that, if levied, would not result in a total local sales and use tax rate in the county in excess of the following: a. Two and one-half percent (2 1/2%) if the county is authorized to levy a local sales and use tax under Part 6 of Article 43 of this Chapter. b. Two and three-quarters percent (2 3/4%) if the county is authorized to levy, or is located in a special district authorized to levy, a local sales and use tax under Part 2, Part 4, or Part 5 of Article 43 of this Chapter.
Clarifies the maximum total local sales tax rate that can be levied in each county.
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G.S. 105-538
A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a)(5a).
Exempts certain sales from the tax levied under this Article.
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G.S. 105-468.1
G.S. 105-468.1 is an administrative provision that applies to this Article.→ This section is amended to clarify that G.S. 105-468.1 is an administrative provision that also applies here.Reiterates the applicability of existing administrative provisions to the new tax structure.
Action History
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Passed 1st Reading
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Ref To Com On Rules and Operations of the Senate
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Filed
Sponsors
- Timothy D. Moffitt · Primary
- Bobby Hanig · Cosponsor
- Julie Mayfield · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 2 co-sponsors · 176 not signed on
Sponsors (1)
- Timothy D. Moffitt Republican
Co-sponsors (2)
- Bobby Hanig Republican
- Julie Mayfield Democratic
Not signed on (176)
176 members have not signed on to this bill.
Show all 176 →"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.
Subjects
Frequently asked questions
- Who sponsors SB 696?
- SB 696 is sponsored by Timothy D. Moffitt (Republican), Bobby Hanig (Republican), and Julie Mayfield (Democratic).
- What is the current status of SB 696?
- 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 696?
- Track SB 696 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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