---
type: "Bill"
title: "Study Municipal Local Option Sales Tax."
description: "Study Municipal Local Option Sales Tax."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "HB 1181"
citation: "North Carolina HB 1181 (2011)"
classification: ["bill"]
subjects: ["COASTAL RESOURCES", "COMMERCE", "COMMITTEES", "COUNTIES", "EROSION", "LOCAL", "LOCAL GOVERNMENT", "MUNICIPALITIES", "PRESENTED", "PROPERTY", "RATIFIED", "REAL ESTATE", "REPORTS", "RETAILING", "REVENUE LAWS STUDY COMM.", "STUDIES", "TAXATION", "TAXES", "PROPERTY", "TAXES", "SALES & USE", "TITLE CHANGE", "CARTERET COUNTY", "CHAPTERED", "EMERALD ISLE", "REP. MCELRAFT", "BEACH EROSION", "BEACH NOURISHMENT & REPLENISHMENT"]
status: "enacted"
primary_sponsors: []
version_count: 7
action_count: 24
vote_count: 2
first_action: "2012-05-29"
last_action: "2012-07-16"
source: "openstates"
source_identifier: "ocd-bill/beea8ee1-44d6-4d89-a56a-bff50fdcb213"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=H1181&votesToView=all"
source_hash: "5389e57071edd88f0d8a6bb44c33ab678e92ed11ec17ef69733fa29147fdddb3"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina HB 1181 (2011) — Study Municipal Local Option Sales Tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1181v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1181v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1181v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1181v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1181v4.pdf)
6. **SA1: ASV-68-V-2** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2011/7425/0/H1181-ASV-68-V-2)
7. **SL2012-189** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1181v5.pdf)

## Votes

- Amendment 1 — **48–1** (pass) · upper
- M11 Concur\S. Amd. 1 — **109–5** (pass) · lower

## Sponsors

- McElraft — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2012-07-16** Ch. SL 2012-189 `became-law`
- **2012-07-16** Signed By Gov. 7/16/2012 `executive-signature`
- **2012-06-28** Pres. To Gov. 6/28/2012 `executive-receipt`
- **2012-06-28** Ratified
- **2012-06-27** Concurred In S Amend `amendment-passage`
- **2012-06-27** Placed On Cal For 6/27/2012
- **2012-06-27** Cal Pursuant Rule 36(b)
- **2012-06-27** Rec To Concur In S Amend 1
- **2012-06-27** Rec From Senate
- **2012-06-27** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2012-06-27** Amend Adopted 1 `amendment-passage`
- **2012-06-26** Reptd Fav `committee-passage-favorable`
- **2012-06-14** Ref To Com On State and Local Government `referral-committee`
- **2012-06-14** Passed 1st Reading `reading-1`
- **2012-06-14** Rec From House
- **2012-06-14** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2012-06-13** Placed On Cal For 6/14/2012
- **2012-06-13** Cal Pursuant Rule 36(b)
- **2012-06-13** Reptd Fav Com Substitute `committee-passage-favorable`
- **2012-06-06** Re-ref Com On Finance `referral-committee`
- **2012-06-06** Withdrawn From Com
- **2012-05-30** Ref to the Com on Government, if favorable, Finance `referral-committee`
- **2012-05-30** Passed 1st Reading `reading-1`
- **2012-05-29** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/beea8ee1-44d6-4d89-a56a-bff50fdcb213`. Confidence: reported (aggregated from official North Carolina legislature records).