§ 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 […]
§ 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).)
§ 105-507 – Limitations.
105-507. 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. In addition, a county may not levy a tax under this Part unless it has developed a financial plan and distributed it to each […]
§ 105-507.1 – Local election on adoption of sales and use tax.
105-507.1. 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-half percent (1/2%) may be […]
§ 105-507.2 – Levy and collection of sales and use tax.
105-507.2. Levy and collection of sales and use tax. If the majority of those voting in a referendum held pursuant to G.S. 105-507.1 vote for the levy of the tax, the board of commissioners of the county may, by resolution, levy one-half percent ( %) local sales and use taxes in addition to any other […]
§ 105-507.3 – Distribution and use of taxes.
105-507.3. 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 […]