§ 105-535 – Short title.

105-535. Short title. This Article is the One-Quarter Cent (1/4 ) County Sales and Use Tax Act. (2007-323, s. 31.17(b).)

§ 105-536 – Limitations.

105-536. Limitations. This Article applies only to counties that levy the first one-cent (1 ) sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one-half cent (1/2 ) local sales and use tax under Article 40 of this Chapter, and the second one-half […]

§ 105-537 – Levy.

105-537. Levy. (a) Authority. – If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of county commissioners may, by resolution and after 10 days’ public notice, levy a local sales and use tax at a rate of one-quarter percent (0.25%). (b) […]

§ 105-538 – Administration of taxes.

105-538. Administration of taxes. The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this Article. If the Secretary collects taxes under this Article in a month and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary must allocate […]