Sen. Kennedy files bill in North Carolina Senate to amend local sales tax ballot language

A new bill filed by State Sen. Kennedy seeks to clarify that revenue from a local sales tax can be used for any public purpose in North Carolina, according to the North Carolina State Senate.

The bill, filed as SB 547 on March 25 during the 2025 regular session, was formally listed with the short title: ‘Clarify Ballot Language for Art. 46 Tax.’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends the ballot language for the referendum required to levy a one-quarter percent county sales and use tax in North Carolina, clarifying that the revenue generated from this tax can be used for any public purpose. The revised ballot question will present voters with the option to vote “FOR” or “AGAINST” the local sales and use tax at the rate of 0.25%, explicitly stating that the proceeds may be utilized for any public purpose. The act becomes effective upon becoming law and applies to advisory referendums conducted under Article 46 of Chapter 105 of the General Statutes on or after that date.

Of the two sponsors of this bill, Kennedy proposed the most bills (28) during the 2025 regular session.

Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.

You can read more about the bills and other measures here.

Garrett graduated from the University of North Carolina at Greensboro in 2007 with a BSBA.

Garrett, a Democrat, was elected to the North Carolina State Senate in 2019 to represent the state’s 27th Senate district, replacing previous state senator Trudy Wade.