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 State and local sales and use taxes levied pursuant to law. Except as provided in this Part, the adoption, levy, collection, administration, and repeal of these additional taxes shall be in accordance with Article 39 of this Chapter. In applying the provisions of Article 39 of this Chapter to this Part, references to "this Article" mean "Part 1 of Article 43 of Chapter 105 of the General Statutes". (1997-417, s. 1; 2008-134, s. 74(b); 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.