§ 105-552 – Collection and administration of gross receipts tax.
105-552. Collection and administration of gross receipts tax. (a) Effective Date. – A tax or a tax increase levied under this Article becomes effective on the date set by the board of trustees in the resolution levying the tax or the tax increase. The effective date must be the first day of a month and […]
§ 105-553 – Exemptions and refunds.
105-553. Exemptions and refunds. No exemptions are allowed from a tax levied under this Article. No refunds are allowed for a tax lawfully levied under this Article. (1997-417, s. 3.)
§ 105-554 – Use of tax proceeds.
105-554. Use of tax proceeds. An Authority that levies a tax under this Article may use the proceeds of the tax for any purpose for which the Authority is authorized to use funds. An Authority shall use the tax proceeds to supplement and not to supplant or replace existing funds or other resources for public […]
§ 105-555 – Repeal of tax or decrease in tax rate.
105-555. Repeal of tax or decrease in tax rate. The board of trustees of an Authority may repeal a tax levied under this Article or decrease the tax rate of a tax levied under this Article. The same restrictions that apply to the levy of a tax or an increase in a tax rate under […]
§ 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 […]
§ 105-511.1 – 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 […]
§ 105-524 – 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) […]