§ 105-524 – Distribution of additional sales tax revenue for economic development, public education, and community colleges.
105-524. Distribution of additional sales tax revenue for economic development, public education, and community colleges. (a) Purpose. – The purpose of this section is to address sales tax leakage that results from the different revenue-raising capacity of local option sales taxes in each taxing jurisdiction. The amount to be distributed is determined under subsection (b) […]