§ 105-509.1 – Levy and collection of sales and use tax – regional public transportation authority.
105-509.1. Levy and collection of sales and use tax – regional public transportation authority. If the majority of those voting in a referendum held pursuant to G.S. 105-509 vote for the levy of the tax, the transportation authority may, by resolution, levy one-half percent ( %) local sales and use taxes within the special district, […]
§ 105-510 – Local election on adoption of sales and use tax regional transportation authority.
105-510. Local election on adoption of sales and use tax – regional transportation authority. (a) Special District. – A regional transportation authority may create a special district that consists of the entire area of one or two counties within its territorial jurisdiction and may levy on behalf of the special district the tax authorized in […]
§ 105-510.1 – Levy and collection of sales and use tax – regional transportation authority.
105-510.1. Levy and collection of sales and use tax – regional transportation authority. If the majority of those voting in a referendum held pursuant to G.S. 105-510 vote for the levy of the tax, the transportation authority may, by resolution, levy one-half percent (1/2%) local sales and use taxes within the special district, in addition […]
§ 105-511 – Applicability.
105-511. Applicability. This Part applies only in counties other than Durham, Forsyth, Guilford, Mecklenburg, Orange, or Wake. (2009-527, s. 2(b).)
§ 105-511.1 – Limitations.
105-511.1. Limitations. A county may not levy a tax under this Part unless the county or at least one unit of local government in the county operates a public transportation system. As used in this Part, operation of a public transportation system includes a contract or interlocal agreement for operation of the public transportation system […]
§ 105-511.2 – Local election on adoption of sales and use tax.
105-511.2. Local election on adoption of sales and use tax. (a) Resolution. – The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a local sales and use tax at the rate of one-quarter percent (1/4%) may be […]
§ 105-511.3 – Levy and collection of sales and use tax.
105-511.3. Levy and collection of sales and use tax. If the majority of those voting in a referendum held pursuant to this Part vote for the levy of the tax, the board of commissioners of the county may, by resolution, levy one-quarter percent (1/4%) local sales and use taxes in addition to any other State […]
§ 105-511.4 – Distribution and use of taxes.
105-511.4. Distribution and use of taxes. (a) Distribution. – The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this Part by that county. If the Secretary collects taxes under this Part in a month and the taxes cannot be identified as being attributable to […]
§ 105-508.2 – Distribution and use of taxes.
105-508.2. Distribution and use of taxes. (a) Distribution. – The Secretary shall, on a monthly basis, allocate to each special district the net proceeds of the tax levied under this Part within the special tax district, to be used for the benefit of that district. (b) Use. – A special district must expend the net […]
§ 105-509 – Local election on adoption of sales and use tax regional public transportation authority.
105-509. Local election on adoption of sales and use tax – regional public transportation authority. (a) Special District. – A regional public transportation authority may create a special district that consists of the entire area of one or more counties within its territorial jurisdiction and may levy on behalf of the special district the tax […]