105-511.1. 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. As used in this Part, operation of a public transportation system includes a contract or interlocal agreement for operation of the public transportation system by another county or municipality, or by a transportation authority created under (i) a municipal charter; or (ii) Article 25, 26, or 27 of Chapter 160A of the General Statutes. As used in this Part, operation of a public transportation system also includes a contract with a private entity for operation of the public transportation system. (2009-527, s. 2(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.