§ 105-560 – Definitions.
105-560. Definitions. (1) Authority. – Any of the following: a. A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes that includes two or more counties. b. A regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes. c. A regional transportation authority […]
§ 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 […]
§ 105-550 – Definitions.
105-550. Definitions. The definitions in G.S. 105-164.3 and the following definitions apply in this Article: (1) Authority. – A regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes. (2) Long-term lease or rental. – Defined in G.S. 105-187.1. (3) Motorcycle. […]
§ 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 […]