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, if required, and to impose penalties or interest for failure to pay taxes lawfully due within the time prescribed by law or ordinance. In determining the liability of any taxpayer for a tax, a county may not employ an agent who is compensated in whole or in part by the county for services rendered on a contingent basis or any other basis related to the amount of tax, interest, or penalty assessed against or collected from the taxpayer. The power to impose a tax also includes the power to provide for its administration in a manner not inconsistent with the statute authorizing the tax.
(b) Prohibition. - A county may not impose a license, franchise, or privilege tax on a person engaged in any of the businesses listed in this subsection:
(1) Supplying piped natural gas.
(2) Providing telecommunications service taxed under G.S. 105-164.4(a)(4c).
(3) Providing video programming taxed under G.S. 105-164.4(a)(6).
(4) Providing electricity. (1868, c. 20, s. 8; Code, s. 707; Rev., s. 1318; C.S., s. 1297; 1973, c. 822, s. 1; 2012-152, s. 4; 2012-194, s. 61.5(b); 2015-6, s. 2.18(b); 2015-109, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
§ 153A-146 - General power to impose taxes.
§ 153A-147 - Remedies for collecting taxes other than property taxes.
§ 153A-148 - Continuing taxes.
§ 153A-148.1 - Disclosure of certain information prohibited.
§ 153A-149 - Property taxes; authorized purposes; rate limitation.
§ 153A-150 - Reserve for reappraisal.
§ 153A-154.1 - Uniform provisions for local meals taxes.
§ 153A-155 - Uniform provisions for room occupancy taxes.
§ 153A-156 - Gross receipts tax on short-term leases or rentals.
§ 153A-156.1 - Heavy equipment gross receipts tax in lieu of property tax.