160A-208. Continuing taxes.
Except for taxes levied on property under the Machinery Act, a city may impose an authorized tax by a permanent ordinance that shall stand from year to year until amended or repealed, and it shall not be necessary to reimpose the tax in each annual budget ordinance. (1971, c. 698, s. 1; 1973, c. 426, s. 30.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 160A - Cities and Towns
§ 160A-206 - General power to impose taxes.
§ 160A-207 - Remedies for collecting taxes.
§ 160A-208 - Continuing taxes.
§ 160A-208.1 - Disclosure of certain information prohibited.
§ 160A-213 - Motor vehicle taxes.
§ 160A-214.1 - Uniform provisions for local meals taxes.
§ 160A-215 - Uniform provisions for room occupancy taxes.
§ 160A-215.1 - Gross receipts tax on short-term leases or rentals.
§ 160A-215.2 - Heavy equipment gross receipts tax in lieu of property tax.