HILLSBOROUGH - After failing last year, the quarter-cent sales tax comes to voters in Orange County again in November, this time tied to a more expensive and focused publicly funded advertising campaign.

The county commissioners are spending $84,500 to put the tax on the ballot this fall and have amped up their education efforts, budgeting $50,000 - $10,000 more than last time - to tell voters how the tax would benefit the county.

This year's election does not include county-wide races, so the tax referendum would be the only issue that would bring residents who don't live in Chapel Hill, Carrboro or Hillsborough to the polls. The county spent extra money to open polling places in rural parts of the county, an expense it wouldn't have otherwise incurred.

If it's passed, the tax will generate $2.5 million in revenue for the county annually. For at least the first ten years, half will go to building water and sewer lines for economic development, which the county says will bring jobs to the area. Half will go toward the county's two school districts.

The tax would raise the county's sales tax rate from 6.75 percent to 7 percent, or an additional 25 cents on a $100 purchase.

Last year the tax failed by a 51 percent to 49 percent margin after the county budgeted $40,000 on an education campaign to encourage residents to vote.

This time the county's education campaign is more comprehensive and focused. It includes TV and radio commercials, backpack stuffers for county students and their parents and advertising messages in county e-mails.

The advertising tells voters that the tax money would bring jobs to the area and improve schools, and asks them to vote on Nov. 8.

The county has contracted with Sheer Associates based in Chapel Hill to spearhead the campaign and produce the commercial, which is posted on YouTube and will air on public access channels.

Currently there is no plan for another group to purchase broadcast or cable airtime for the commercial on the county's behalf, said Joel Sheer, president of Sheer Associates.

The county spent $2,500 to produce the commercial and $24,541 for radio airtime and newspaper space, Sheer said. An additional $8,250 has been spent so far on print material.

Some county and town officials, business leaders and residents have also formed a private committee, the Campaign for Jobs and Schools, to advocate for the tax and raise money to promote it.

The group includes Justice United, Chapel Hill-Carrboro Chamber of Commerce, Orange County Democratic Party, and the Greater Chapel Hill Association of Realtors, which donated $5,500 to the campaign earlier this month.

The campaign promotes the tax through Twitter and Facebook. Last November, it had campaign signs throughout Chapel Hill and Carrboro telling voters to support jobs and schools.

When public money is spent to advertise a tax referendum, there is a line between advocating and educating, according to state case law on the issue.

Money can be used to provide information, but can't be "intended to sway people one way or the other," said Frayda Bluestein, professor of public law and government in the UNC School of Government.

"The point is that individuals can say whatever they want ... the case law comes into play when the jurisdiction is spending money," she said.

Commissioners put the tax on the November ballot because they said they couldn't wait until 2012 to get potential tax revenue.

Orange County generated $985.3 million in taxable sales in 2010, according to the Chapel Hill-Carrboro Chamber of Commerce and the N.C. Department of Revenue.

Commissioners Earl McKee and Valerie Foushee were opposed bringing the tax to voters in November. At the time, McKee said the county should save money and wait until May so they don't have to open extra polls.

Since it's on the ballot, McKee now supports the tax and says the county is being careful not to cross the line between "educating" and "advocating."

The county is spending a lot of money on its campaign, but since it's on the ballot, it has an obligation to get information to residents, he said.

In June, McKee, who represents District 2, which covers Hillsborough and the northern rural areas of the county warned that putting the tax on the November ballot may give the appearance that the county is focusing on the city vote and hoping rural voters won't turn out for the issue.

"I continue to think that it would have been a better decision to put it on the May ballot, but that's a settled issue," he said

Quarter cent sales tax referendums have been on county ballots throughout North Carolina ballots since 2007, when the General Assembly gave counties permission to bring it before voters.

Historically the tax has had more success in municipal elections rather than ones that included county, state and federal races.

Last year, during a state election 23 counties voted on the referendum; seven passed it.

In 2007, a municipal election year, 16 counties voted on the tax, five passed it.

Two counties have already passed the tax this year; it's on the ballot in Buncombe, Durham and Orange counties on Nov. 8.