Sales Tax

Public Information About The Upcoming Vote For 1/4 Cent Sales Tax On March 15, 2016 Ballot

What 1/4 of a Penny Can Do

These funds will support Moore County's new school contruction needs and renovations to existing schools.

Where Will The Money Go?

All money goes to our schools.

Penny

How does this compare against Property Tax?

Property Tax
Sales Tax

How Much Will This Cost Me?

Below you will find Tax Impact Calculations. This tax does NOT apply to gas or unprepared food (i.e. groceries) purchases.

Purchase of $100

0.25 Cents

$100 x 0.0025 = 0.25 Cents

Purchase of $300

0.75 Cents

$300 x 0.0025 = 0.75 Cents

Purchase of $500

$1.25

$500 x 0.0025 = $1.25

Custom Purchase of $0

$0

$

$0 x 0.0025 = 0 Cents

Frequently Asked Questions

FAQ

In 2007, the NC General Assembly granted county boards of commissioners the authority to levy, subject to voter approval, an additional one-quarter cent (1/4¢) county sales and use tax. On November 17, 2015, the Moore County Board of Commissioners approved a resolution calling for a March 15, 2016 Special Advisory Referendum concerning the Levy of a One-Quarter Cent (1/4¢) County additional Sales and Use Tax.

The Board of Commissioners resolved in a November 17, 2015 resolution to designate funds raised through the Article 46 one-quarter cent (1/4¢) sales and use tax be used for Education for Moore County School Capital Needs.

Moore County Government estimates, based on current sales tax figures, that the one-fourth of a penny sales and use tax would generate approximately $2,200,000 annually.

One penny in Moore County property tax raises approximately $1,183,307.
One-fourth of a penny in Sales Tax is projected to raise approximately $2,200,000.

Yes, the tax will not be applied to gas purchases or unprepared food (i.e. groceries). For a full listing, see North Carolina General Statute 105-164.13.
Food (groceries) are also exempt per General Statute 105-164.13B.

Yes, since the legislature granted counties authority to seek voter approval, many counties have placed the referendum on a local ballot. Some of the surrounding and nearby counties include, Cumberland, Lee, Randolph, Robeson, Cabarrus, Montgomery, Durham, Orange, Harnett and Davidson. There are 27 NC Counties authorized to levy the additional .25% Article 46 tax as of October 2014.

The current sales tax rate for Moore County is 6.75% or six and three quarters of a cent for a $1.00 purchase. The North Carolina Department of Revenue has a tax rate list of all North Carolina counties.

The sales tax lessens the pressure on property tax but it will be up to the Board of Commissioners to determine the property tax rate during their annual budget discussions. Currently property tax is the primary source of funding for Moore County Government services.

Property taxes are assessed based on property ownership. Keeping property taxes low can help encourage economic development. Sales taxes are generated from monetary transactions. Tourists and visitors to Moore County would also help support county services through a sales tax.

The resolution covering the allocation of funds specifically designates the funds be used solely for education capital needs.

The additional .25% sales and use tax will cost one penny for every four dollar purchase. Exemptions from the tax include gas purchases and unprepared food.

The form of the ballot question for the additional 0.25% sales tax is mandated by NC General Statute 105-537(c). Please see below:
“[ ] FOR [ ] AGAINST
Local sales and use tax at the rate of one-quarter percent (.25%) in addition to all other State and local sales and use tax.”

The sales tax may become effective on the first day of any calendar quarter so long as the county gives the Secretary of Revenue at least 90 days advance notice. For example, if a referendum is held in November during the general election and passes, the earliest a county could begin collecting the revenue would be April 1 of the following year, provided it adopts a resolution levying the tax and forwards it to the Department of Revenue prior to December 31.

No. The sales tax is not restricted or earmarked and can therefore be used for any allowed use by counties.

There are no restrictions on resubmitting the sales tax option to the voters again after an unsuccessful referendum.

Yes. Similar to an election for a general obligation bond, a county may spend money to educate the public on issues related to the sales tax referendum. However, a county may not spend money advocating for or against the sales tax.

Yes. The board of commissioners may approve resolutions in support of the passage of a referendum for the sales tax. A county commissioner may publicly endorse and support the sales tax. A county may not reimburse any expenses incurred by an elected official while the official is advocating either for or against the tax measure.

No. The local-option sales tax does not apply to unprepared food (i.e. groceries) or gas purchases. There is no local sales tax on gas purchases.

Moore County Board of Commissioners

Nick Picerno, Chairman

Randy Saunders, Vice Chairman

Otis Ritter

Catherine Graham

Jerry Daeke

 

Moore County Schools Board of Education

Bruce Cunningham, Chairman

Ed Dennison, Vice Chairman

Stacey Caldwell

Elizabeth (Libby) Carter

Charles Lambert

Laura Lang

Pam Thompson

Helena Wallin-Miller

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