North Carolina General Statutes
Chapter 153A - Counties
Article 7 - Taxation.

§ 153A-146 - General power to impose taxes. - 153A-146. General power to impose taxes. (a) Authority. - A...

§ 153A-147 - Remedies for collecting taxes other than property taxes. - 153A-147. Remedies for collecting taxes other than property taxes. In...

§ 153A-148 - Continuing taxes. - 153A-148. Continuing taxes. Except for taxes levied on property under...

§ 153A-148.1 - Disclosure of certain information prohibited. - 153A-148.1. Disclosure of certain information prohibited. (a) Disclosure Prohibited. -...

§ 153A-149 - Property taxes; authorized purposes; rate limitation. - 153A-149. Property taxes; authorized purposes; rate limitation. (a) Pursuant to...

§ 153A-150 - Reserve for reappraisal. - 153A-150. Reserve for reappraisal. Before the beginning of the fiscal...

§ 153A-151 - Sales tax. - 153A-151. Sales tax. A county may levy a local sales...

§ 153A-153 - Animal tax. - 153A-153. Animal tax. A county may levy an annual license...

§ 153A-154.1 - Uniform provisions for local meals taxes. - 153A-154.1. Uniform provisions for local meals taxes. (a) Scope. -...

§ 153A-155 - Uniform provisions for room occupancy taxes. - 153A-155. Uniform provisions for room occupancy taxes. (a) Scope. -...

§ 153A-156 - Gross receipts tax on short-term leases or rentals. - 153A-156. Gross receipts tax on short-term leases or rentals. (a)...

§ 153A-156.1 - Heavy equipment gross receipts tax in lieu of property tax. - 153A-156.1. Heavy equipment gross receipts tax in lieu of property...