§ 105-480 – Short title.
105-480. Short title. This Article shall be known as the First One-Half Cent (1/2 ) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002-123, s. 8(b).)
§ 105-481 – Purpose and intent.
105-481. Purpose and intent. It is the purpose of this Article to afford the counties and cities of this State an opportunity to obtain an added source of revenue with which to meet their growing financial needs, and to reduce their reliance on other revenues, such as the property tax, by providing all counties of […]
§ 105-482 – Limitations.
105-482. 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. (1983, c. 908, s. 1; 1993, c. 485, s. 25.)
§ 105-483 – Levy and collection of additional taxes.
105-483. 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 […]
§ 105-484 – Form of ballot.
105-484. 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 additional one-half percent (1/2%) local sales and use taxes" or "AGAINST additional one-half percent (1/2%) local sales and use taxes." (b) The form of […]
§ 105-464 – Purpose and intent.
105-464. Purpose and intent. It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of revenue with which to meet their growing financial needs by providing all counties of the State with authority to levy a one percent (1%) sales and use […]
§ 105-465 – County election as to adoption of local sales and use tax.
105-465. County election as to adoption of local sales and use tax. The board of elections of any county, upon the written request of the board of county commissioners, or upon receipt of a petition signed by qualified voters of the county equal in number to at least fifteen percent (15%) of the total number […]
§ 105-466 – Levy of tax.
105-466. Levy of tax. (a) In the event a majority of those voting in a special election held pursuant to G.S. 105-465 shall approve the levy of the local sales and use tax, the board of county commissioners may, by resolution, proceed to levy the tax. (b) In addition, the board of county commissioners may, […]
§ 105-467 – Scope of sales tax.
105-467. Scope of sales tax. (a) Sales Tax. – The sales tax that may be imposed under this Article is limited to a tax at the rate of one percent (1%) of the following: (1) A retailer’s net taxable sales and gross receipts that are subject to the general rate of sales tax imposed by […]
§ 105-468 – Scope of use tax.
105-468. Scope of use tax. The use tax authorized by this Article is a tax at the rate of one percent (1%) of the purchase price of an item or transaction that is not sold in the taxing county but is for storage, use, or consumption in the taxing county and sourced in accordance with […]