153A-146. General power to impose taxes. (a) Authority. – A county may 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 includes the power to impose reasonable penalties for failure to declare tax liability, […]
153A-147. Remedies for collecting taxes other than property taxes. In addition to any other remedies provided by law, a county may collect any county tax by use of the remedies of levy and sale and attachment and garnishment, under the rules and according to the procedures prescribed by the Machinery Act (Chapter 105, Subchapter II) […]
153A-148. Continuing taxes. Except for taxes levied on property under the Machinery Act (Chapter 105, Subchapter II), a county may impose any authorized tax by a permanent ordinance that shall stand from year to year until amended or repealed, and it is not necessary to reimpose the tax in each annual budget ordinance. (1973, c. […]
153A-148.1. 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 county who in […]
153A-149. Property taxes; authorized purposes; rate limitation. (a) Pursuant to Article V, Sec. 2(5) of the Constitution of North Carolina, the General Assembly confers upon each county in this State the power to levy, within the limitations set out in this section, taxes on property having a situs within the county under the rules and […]
153A-150. Reserve for reappraisal. Before the beginning of the fiscal year immediately following the effective date of a reappraisal of real property conducted as required by G.S. 105-286, the county budget officer shall present to the board of commissioners a budget for financing the cost of the next reappraisal. The budget shall estimate the cost […]
153A-151. Sales tax. A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII). (1973, c. 822, s. 1.)
153A-153. Animal tax. A county may levy an annual license tax on the privilege of keeping dogs and other pets within the county. (1973, c. 822, s. 1.)
153A-154.1. Uniform provisions for local meals taxes. (a) Scope. – This section applies to every county 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 […]
153A-155. Uniform provisions for room occupancy taxes. (a) Scope. – This section applies only to counties the General Assembly has authorized to levy room occupancy taxes. (b) Levy. – A room occupancy tax may be levied only by resolution, after not less than 10 days’ public notice and after a public hearing held pursuant thereto. […]
153A-156. 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 county 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 […]
153A-156.1. Heavy equipment gross receipts tax in lieu of property tax. (a) Definitions. – The following definitions apply in this section: (1) Heavy equipment. – Earthmoving, construction, or industrial equipment that is mobile, weighs at least 1,500 pounds, and meets any of the descriptions listed in this subdivision. The term includes an attachment for heavy […]
