TITLE
Title
RESOLUTION TO CONDUCT AN ADVISORY REFERENDUM ON THE NOVEMBER 3, 2026 ELECTION BALLOT - ONE-FOURTH OF ONE PERCENT (1/4 of 1 cent) COUNTY SALES AND USE TAX PURSUANT TO ARTICLE 46 OF CHAPTER 105 OF THE NORTH CAROLINA GENERAL STATUTES
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SPONSOR
Sponsor
Chairman Melvin "Skip" Alston
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BACKGROUND
Background
The Board of County Commissioners has been proactively working with the North Carolina General Assembly to clarify language used on the ballot for a sales tax referendum to provide transparency for voters on how the funding would be invested. The Board approved proposed language at the January 15, 2026 work session making it clear that 70% of generated funding would support classroom teacher salary supplements, 18% would support fire protection equipment and services for fire districts, 8% for Guilford Technical Community College capital improvements, and 4% for qualifying municipalities for allowable expenses (currently Oak Ridge, Pleasant Garden, Stokesdale, Summerfield, and Whitsett). The General Assembly approved SB 1074 on July 2, 2026. The Board appreciates the collaboration with the General Assembly delegation in making these amendments so voters have clarity on what the funding would support.
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RESOLUTION
Resolution
RESOLUTION DIRECTING THE GUILFORD COUNTY BOARD OF ELECTIONS TO CONDUCT AN ADVISORY REFERENDUM ON NOVEMBER 3, 2026 ON THE QUESTION OF WHETHER TO LEVY ONE-FOURTH OF ONE PERCENT (0.25%) COUNTY SALES AND USE TAX PURSUANT TO ARTICLE 46 OF CHAPTER 105 OF THE NORTH CAROLINA GENERAL STATUTES
WHEREAS, Article 46 of Chapter 105 of the North Carolina General Statutes authorizes Guilford County to levy a local sales and use tax at a rate of one-fourth of one percent (0.25%) if approved by voters in an advisory referendum; and
WHEREAS, if the referendum were approved, of the new revenue, 70% would fund higher pay for classroom teachers and instructional support personnel, 18% would fund new fire trucks, firefighting and safety equipment for local fire departments, 8% would fund capital investment to support enhanced job training and educational programs at Guilford Technical Community College, and 4% would support qualifying local municipalities; and
WHEREAS, Guilford County is a regional shopping, dining and entertainment destination, that attracts many non-residents who benefit from public projects and services funded by the taxes paid by Guilford County’s residents; and
WHEREAS, the proposed sales and use tax would be paid in part by non-residents who are visiting Guilford County; and
WHEREAS, a one-fourth of one percent (0.25%) county sales and use tax would diversify revenues, thereby limiting pressure for property tax increases on Guilford County’s homeowners and local businesses; and
WHEREAS, pursuant to SB1074, the ballot language would read: Local sales and use tax at the rate of one-fourth of one percent (0.25%) in addition to all other State and local sales and use taxes to be used solely for classroom teacher salary supplements (70%), for fire protection equipment and services (18%), for Guilford Technical Community College (8%), and for qualifying municipalities for allowable expenses (4%).
NOW, THEREFORE, BE IT RESOLVED as follows:
1) That the Guilford County Board of Commissioners expresses its intent and directs the Guilford County Board of Elections to conduct an advisory referendum on the November 2026 local ballot on Election Day, November 3, 2026, pursuant to Article 46 of Chapter 105 of the General Statutes, on the question of whether to levy a one-fourth of one percent (.25%) local sales and use tax in Guilford County in addition to all other State and local sales and use taxes.
2) That the Clerk to the Board is authorized and directed to transmit a certified copy of this Resolution to the Guilford County Board of Elections and to take such other actions as may be necessary to place the referendum on the November 3, 2026 ballot.
3) That County staff are authorized to educate the public regarding the mathematical explanation of the tax, purpose, usage, sales tax mechanics, impact, and reporting of a sales tax referendum.
4) That the Guilford County Board of Commissioners states its intent to use any resulting proceeds for the stated purpose above in accordance with Article 46 of Chapter 105 of the North Carolina General Statutes and Session Law 2025-87, as required by law.
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REQUESTED ACTION
Requested Action
Amend and replace the resolution adopted by the Board on June 18, 2025 entitled “Resolution Calling for an Advisory Referendum concerning the levy of a One-Quarter (1/4) County Sales and Use Tax” by rescinding the prior resolution in its entirety and adopting the revised resolution presented hereto.
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