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§ 105-463 - Short title. - 105-463. Short title. This Article shall be known as the...
§ 105-464 - Purpose and intent. - 105-464. Purpose and intent. It is the purpose of this...
§ 105-465 - County election as to adoption of local sales and use tax. - 105-465. County election as to adoption of local sales and...
§ 105-466 - Levy of tax. - 105-466. Levy of tax. (a) In the event a majority...
§ 105-467 - Scope of sales tax. - 105-467. Scope of sales tax. (a) Sales Tax. - The...
§ 105-468 - Scope of use tax. - 105-468. Scope of use tax. The use tax authorized by...
§ 105-468.1 - Certain building materials exempt from sales and use taxes. - 105-468.1. Certain building materials exempt from sales and use taxes....
§ 105-469 - Secretary to collect and administer local sales and use tax. - 105-469. Secretary to collect and administer local sales and use...
§ 105-471 - Retailer to collect sales tax. - 105-471. Retailer to collect sales tax. Every person liable for...
§ 105-472 - Disposition and distribution of taxes collected. - 105-472. Disposition and distribution of taxes collected. (a) County Allocation....
§ 105-473 - Repeal of levy. - 105-473. Repeal of levy. (a) The board of elections of...
§ 105-474 - Definitions; construction of Article; remedies and penalties. - 105-474. Definitions; construction of Article; remedies and penalties. The definitions...