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.)
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.