Enacts a new Article 43A, County Sales and Use Tax, in GS Chapter 105. Allows the county to choose to use this source of revenue to finance local public transportation systems or for general purposes. Allows a board of county commissioners to levy a local sales and use tax of 0.25% by resolution if (1) if a majority of those voting in a special election approve the levy of the local sales and use tax and the county has given not less than 10 days' public notice or (2) if no election has been held within five years in which the tax has been defeated and the county has given not less than 10 days' public notice of and held a public hearing. Provides for the administration of the tax. Requires a tax levied by a county under this Article to reduce, by the amount levied, the tax authorized to be levied by the county under Article 43 (Local Government Sales and Use Taxes for Public Transportation).

Amends GS 105-506 to make conforming changes. Allows Article 43 (Local Government Sales and Use Taxes for Public Transportation) to be used by counties and transportation authorities to finance local public transportation or for general purposes.

Amends Article 46 (One-Quarter Cent (1/4¢) County Sales and Use Tax Act) to allow a board of commissioners to levy a local sale and use tax of 0.25%  by resolution if: (1)  the majority of those voting in a referendum held pursuant to this Article approve the levy of the local sales and use tax and the county has given not less than 10 days' public notice or (2) if no election has been held within five years under the provisions of this section in which the tax has been defeated and the county has given not less than 10 days' public notice of and held a public hearing.