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Quarter-cent sales tax back on the ballot in Macon

A quarter cent sales tax would generate well over $2 million per year for Macon County. A quarter cent sales tax would generate well over $2 million per year for Macon County. File photo

Macon County voters will again have the chance to raise their sales tax by a quarter cent, from 6.75 to 7 cents on the dollar, a measure that unlike raising property taxes would impact not only locals, but also visitors who shop and dine in the area. 

A referendum to implement the quarter-cent sales tax appeared on the ballot for Macon County voters in 2022. During the General Election, 15,124 people voted, with 55% voting against the measure and 45% voting in favor.

In March 2024, commissioners voted to put a quarter-cent sales tax hike on the ballot again. However, like before, the measure was shot down at the ballot box by voters, albeit by a slimmer margin. Of the 21,905 ballots cast in the county, 51.22% were against the referendum and 48.78% voted in favor.

“Historically, this vote on the quarter-cent sales tax may take many times, but seems to get closer to passing each time,” Commissioner and retired Franklin High School Principal Gary Shields said at that time.

If approved this go-round, the quarter-cent sales tax would apply to anyone purchasing goods in Macon County — residents, as well as visitors — and would be added to all items other than unprepared food and gas.

In North Carolina, all counties have the option to levy a quarter-cent sales tax. According to the legislation, the sales tax can be implemented on the first day of any calendar quarter as long as the county gives the NCDOR at least 90 days advance notice. If a referendum is held in November during the General Election and passes, the earliest a county could begin collecting the revenue would be April 1 of the following year, provided it adopts a resolution levying the tax and forwards it to the Department of Revenue prior to Dec. 31.

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Last time the measure appeared on the ballot, it was to be used specifically for the capital expense tied to the construction of a new high school; this was specified on the ballot. However, there doesn’t have to be a specific item attached. There may not be in 2026, but that decision can be delayed.

“If you did not fill in that blank and specify a purpose, you can discuss that during the budgeting process,” County Manager Warren Cabe told commissioners, adding that there are some more pressing issues that could use a specific funding pool, such as “space needs” for a senior center, veterans services and the housing department, as well as a potential landfill expansion.

Cabe said the increase would generate about $2.3 million in revenue annually, or about the equivalent of a 2-cent property tax raise.

The motion to place the referendum on the ballot passed unanimously. The measure will appear on the ballot during the November 2026 General Election.

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