Ballot question

McDowell County Local Sales and Use Tax Referendum

On the ballot in: McDowell 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 McDowell County commissioners to levy an extra one-quarter percent (0.25%) local sales and use tax, which would not apply to groceries exempt from state sales tax.

A “No” vote means

McDowell County could not levy the extra one-quarter percent local sales and use tax.

Under G.S. 105-537 the referendum is advisory: if a majority votes for the tax, the county commissioners may levy it by resolution after 10 days' public notice. The State allocates all of the tax's net proceeds to the county; they are not divided with the towns (G.S. 105-538).

Sources

Referendum Choices List Grouped by Referendum, all counties (November 3, 2026) · North Carolina State Board of Elections
G.S. Chapter 105, Article 46: One-Quarter Cent (1/4¢) County Sales and Use Tax · North Carolina General Assembly

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.