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 unit of local government in the county that operates a local public transportation system. The financial plan must provide for equitable allocation of the net proceeds distributed to the county in consideration of the identified needs of local public transportation systems in the county, countywide human service transportation systems, and expansion of public transportation service to unserved areas in the county. (1997-417, s. 1; 2009-527, s. 2(a), (b).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 43 - Local Government Sales and Use Taxes for Public Transportation.
§ 105-506 - Short title; purpose.
§ 105-506.2 - Exemption of food.
§ 105-507.1 - Local election on adoption of sales and use tax.
§ 105-507.2 - Levy and collection of sales and use tax.
§ 105-507.3 - Distribution and use of taxes.
§ 105-508 - Special districts.
§ 105-508.2 - Distribution and use of taxes.
§ 105-509.1 - Levy and collection of sales and use tax - regional public transportation authority.
§ 105-510 - Local election on adoption of sales and use tax regional transportation authority.
§ 105-510.1 - Levy and collection of sales and use tax - regional transportation authority.
§ 105-511.2 - Local election on adoption of sales and use tax.