North Carolina § 105-496 Purpose and intent

North Carolina Statutes

§ 105-496 — Purpose and intent

North Carolina § 105-496

Ch. 105Taxation

Art. 42Second One-Half Cent (1/2¢) Local Government Sales and Use Tax

Subch. VIIILOCAL GOVERNMENT SALES AND USE TAX

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Bluebook

N.C. Gen. Stat. § 105-496 (2026).

Text

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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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.)