§ 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) […]
§ 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).)
§ 105-508 – Special districts.
105-508. Special districts. (a) Authority. – A transportation authority may create a special district as provided in Parts 4 and 5 of this Article. A special district is subject to the provisions of this Part as well as the Part under which it was created. A special district created under this Article is a local […]
§ 105-508.1 – Limitations.
105-508.1. Limitations. A transportation authority may not levy a tax under Part 4 or 5 of this Article unless: (1) It operates a public transportation system. (2) It has developed a financial plan and distributed it to each unit of local government located within its territorial jurisdiction. The plan must be approved by the board […]
§ 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 […]
§ 105-506.2 – Exemption of food.
105-506.2. Exemption of food. A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a)(5a). (1997-417, s. 1; 2008-134, s. 74(a); 2009-527, s. 2(a), (b).)