§ 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 […]
§ 105-507.4 – Applicability.
105-507.4. Applicability. This Part applies only to Mecklenburg County. (1997-417, s. 1; 2009-527, s. 2(a), (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 […]
§ 105-497 – Limitations.
105-497. Limitations. This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws and also levy one-half percent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985 (Reg. Sess., 1986), c. 906, […]
§ 105-498 – Levy and collection of additional taxes.
105-498. Levy and collection of additional taxes. Any county subject to this Article may levy one-half percent (1/2%) local sales and use taxes in addition to any other State and local sales and use taxes levied pursuant to law. Except as provided in this Article, the adoption, levy, collection, distribution, administration, and repeal of these […]
§ 105-499 – Form of ballot.
105-499. Form of ballot. (a) The form of the question to be presented on a ballot for a special election concerning the additional taxes authorized by this Article shall be: "FOR one-half percent (1/2%) local sales and use taxes in addition to the current one and one-half percent (1 1/2%) local sales and use taxes" […]
§ 105-501 – Distribution of additional taxes.
105-501. Distribution of additional taxes. (a) Method. – The Secretary must, on a monthly basis, allocate to each taxing county the net proceeds of the additional one-half percent (1/2%) sales and use taxes collected in that county under this Article. If the Secretary collects taxes under this Article in a month and the taxes cannot […]
§ 105-502 – Use of additional tax revenue by counties.
105-502. Use of additional tax revenue by counties. (a) Restriction. – The county must use sixty percent (60%) of the amount of revenue specified in this subsection for public school capital outlay purposes as defined in G.S. 115C-426(f) or to retire any indebtedness incurred by the county for these purposes during the period beginning five […]