Ballot question
Macon County Local Sales and Use Tax Referendum
- On the ballot in
- Macon County
- Vote
- Yes or no
- Election
- Nov 3, 2026
The question, as printed on the ballot
Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all other State and local sales and use taxes.
A “Yes” vote means
Allows the Macon County commissioners to levy an extra 0.25% local sales and use tax, on top of all other state and local sales taxes; the board decides whether to levy it.
A “No” vote means
Macon County commissioners could not levy the extra 0.25% local sales and use tax.
State law calls this an advisory referendum: if a majority votes for it, the commissioners may levy the tax by resolution after 10 days' public notice (G.S. 105-537). Commissioners voted unanimously in November 2025 to put it on the ballot, and the county manager estimated it would raise about $2.3 million a year (The Smoky Mountain News). Macon County voters rejected the same question in 2022 and 2024 (State Board results).
Sources
- Referendum Choices List Grouped by Referendum, all counties (November 3, 2026) · North Carolina State Board of Elections
- G.S. 105-537, One-Quarter Cent County Sales and Use Tax: Levy · North Carolina General Assembly
- Sample Ballot, Macon County, November 3, 2026 General Election · Macon County Board of Elections
- Quarter-cent sales tax back on the ballot in Macon · The Smoky Mountain News
The question and plain English statement are copied word for word from official election materials. The Gist does not take a side on ballot questions.