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pursuant to G.S~ Chapter 157, except that none of the revenue may bo expended for rent subsidies. Counties are not included in the authorization. PROCL~URES FOR ERAC~ZNO THE l/2% SALES A~D USE ZAX !~d~hfi~ ~y]-~*~:~" i~'~h~ bY dir~ct ~ction of its board of county · ig~i~ibni~d (~%i~{~l°~6bl'i~'"~6ti~"'and h~aYing),fOr fblloging an affirmative V6t6 ih a,§~i'al"~Q~ty~ide:~le6tion-o~: the-isaue¢-g'aneraily~-the-same-procedurea -- t~at applied tO enactment of the initial 1% sales tax continue to apply to the 1/2% tax. Imposition by Direct Board Action: For a county that plan to enact the tax by direct action of its board of county commissioners, please review carefully the provisions of G.S. 105-466. Significant features of that statute as it applies to the new 1/2% sales tax are: (1) .~h~.~da~7~Ust give a~'lea~t lO. daMs !'. public notice ~d' then hold a public hearing 'dh th~'issue 'of l~w2ing the I~2% sales-tax~ (2) ~A~ ahy'.'time'aft~r~th~bliclhea~ing, th~'b'oard, may.adopt a resolution to ~'iMp~&~Aha'~i~y~"~'i~/2% {~aias~ilnd.~se ta~ T~e boa~d'sh~ll cause a~ Certified copy ~of ~he rdsdiuti0n to be deliv~&d immediately to the Secretary of Revenue, who is ~equired to collect the 1/2% tax for the county. (3) The 1/2% tax will become effective beginning the first day of a calendar month as set by the board in the resolution levying the tax, but the earliest permissible date is the first day of the second succeeding calendar month after the date of adoption of the resolution levying the tax. For example, if the resolution is adopted at any time d~ring the month of August, the earliest effective date for the tax is October 1. ~pecial Election: For counties that plan to conduct a special election on the 1/2% sales tax, please review carefully the provisions of G.S. 105-465, 105-466 and 105-484. Significant features are: (1) The special election to be conducted by the county board of elections will be =called either upon the written request of the board of county commissioners or upon receipt of a petition signed by 15% of the qualified voters in the county, (2) The connty board of elections shall give at least 20 days' public notice prior to closing the registration books for the special election. The board of elections is to fix the date of the special election~ which shall not be the same date as the biennial election for county officers nor at any time within 60 days thereof. (3) The form of the ballot for presenting the question is set forth in newly enacted G.S. 105-484. (4) If the result of the special election is a negative vote on enactment of the 1/2% sales tax, then another special election may not be held for at least one year. Likewise, a board of county commissioners may not impose the 1/2% tax by direct action within five years of the date of an unsuccessful special election on the issue.