North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-496
Purpose and intent
Official textncleg.gov
It is the purpose of this Article to afford the counties and cities of this State an opportunity to obtain an added source of revenue with which to meet their growing financial needs, and to reduce their reliance on other revenues, such as the property tax and federal revenue sharing, by providing all counties of the State that are subject to this Article with authority to levy one-half percent (1/2%) sales and use taxes. (1985 (Reg. Sess., 1986), c. 906, s. 1.)
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In this article (10 sections)
- 105-495 · Short title
- 105-496 · Purpose and intent
- 105-497 · Limitations
- 105-498 · Levy and collection of additional taxes
- 105-499 · Form of ballot
- 105-501 · Distribution of additional taxes
- 105-502 · Use of additional tax revenue by counties
- 105-503 · Recodified as § 115C-440.1 by Session Laws 1995 (Regular…
- 105-504 · Repealed by Session Laws 1998-98, s. 32
- 105-505 · Reserved for future codification purposes