North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-506
Short title; purpose
Official textncleg.gov
This Article is the Local Government Public Transportation Sales Tax Act and may be cited by that name. This Article gives the counties and transportation authorities of this State an opportunity to obtain an additional source of revenue with which to meet their needs for financing local public transportation systems. It provides them with authority to levy sales and use taxes. All such taxes must be approved in a referendum. (1997-417, s. 1; 2009-527, s. 2(a), (b).)
Source: view the official text
In this article (24 sections)
- 105-506 · Short title; purpose
- 105-506.1 · Definitions
- 105-506.2 · Exemption of food
- 105-507 · Limitations
- 105-507.1 · Local election on adoption of sales and use tax
- 105-507.2 · Levy, collection, and repeal of sales and use tax
- 105-507.3 · (Effective until contingency met - see note) Distribution…
- 105-507.3 · (Effective once contingency met - see note) Distribution…
- 105-507.4 · Applicability
- 105-508 · Special districts
- 105-508.1 · Limitations
- 105-508.2 · Distribution and use of taxes
- 105-509 · Local election on adoption of sales and use tax - regional…
- 105-509.1 · Levy and collection of sales and use tax - regional public…
- 105-510 · Local election on adoption of sales and use tax - regional…
- 105-510.1 · Levy and collection of sales and use tax - regional…
- 105-511 · Applicability
- 105-511.1 · Limitations
- 105-511.2 · Local election on adoption of sales and use tax
- 105-511.3 · Levy and collection of sales and use tax
- 105-511.4 · Distribution and use of taxes
- 105-512 · Reserved for future codification purposes
- 105-513 · Reserved for future codification purposes
- 105-514 · Reserved for future codification purposes