160A-206. General power to impose taxes. (a) Authority. – A city shall have power to impose taxes only as specifically authorized by act of the General Assembly. Except when the statute authorizing a tax provides for penalties and interest, the power to impose a tax shall include the power to impose reasonable penalties for failure […]
160A-207. Remedies for collecting taxes. In addition to any other remedies provided by law, the remedies of levy, garnishment, and attachment shall be available for collecting any city tax under the rules and procedures prescribed by the Machinery Act for the enforcement of tax liability against personal property, except that: (1) The remedies shall become […]
160A-208. Continuing taxes. Except for taxes levied on property under the Machinery Act, a city may impose an authorized tax by a permanent ordinance that shall stand from year to year until amended or repealed, and it shall not be necessary to reimpose the tax in each annual budget ordinance. (1971, c. 698, s. 1; […]
160A-208.1. Disclosure of certain information prohibited. (a) Disclosure Prohibited. – Notwithstanding Chapter 132 of the General Statutes or any other law regarding access to public records, local tax records that contain information about a taxpayer’s income or receipts are not public records. A current or former officer, employee, or agent of a city who in […]
160A-209. Property taxes. (a) Pursuant to Article V, Sec. 2(5) of the Constitution of North Carolina, the General Assembly confers upon each city in this State the power to levy, within the limitations set out in this section, taxes on property having a situs within the city under the rules and according to the procedures […]
160A-212. Animal taxes. A city shall have power to levy an annual license tax on the privilege of keeping any domestic animal, including dogs and cats, within the city. This section shall not limit the city’s authority to enact ordinances under G.S. 160A-186. (R.C., c. 111, s. 13; 1862, c. 51; Code, s. 3800; Rev., […]
160A-213. Motor vehicle taxes. (a) A city may impose an annual license tax on motor vehicles as permitted by G.S. 20-97. (b) By ordinance a city may provide that the annual license tax imposed under subsection (a) above may be waived for individuals serving as firemen or as members of emergency medical teams. A city […]
160A-214.1. Uniform provisions for local meals taxes. (a) Scope. – This section applies to every city authorized by the General Assembly to levy a meals tax. To the extent this section conflicts with any provision of a local act, this section supersedes that provision. (b) Collection. – A retailer who is required to remit to […]
160A-215. Uniform provisions for room occupancy taxes. (a) Scope. – This section applies only to municipalities the General Assembly has authorized to levy room occupancy taxes. For the purpose of this section, the term "city" means a municipality. (b) Levy. – A room occupancy tax may be levied only by resolution, after not less than […]
160A-215.1. Gross receipts tax on short-term leases or rentals. (a) As a substitute for and in replacement of the ad valorem tax, which is excluded by G.S. 105-275(42), a city may levy a gross receipts tax on the gross receipts from the short-term lease or rental of vehicles at retail to the general public. The […]
160A-215.2. Heavy equipment gross receipts tax in lieu of property tax. (a) Definitions. – The following definitions apply in this section: (1) Heavy equipment. – Defined in G.S. 153A-156.1. (2) Short-term lease or rental. – Defined in G.S. 105-187.1. (b) Tax Authorized. – A city may, by ordinance, impose a tax at the rate of […]
