§ 105-466. Levy of tax. - North Carolina Statutes

§ 105‑466.  Levy of tax.

(a)        In the event amajority of those voting in a special election held pursuant to G.S. 105‑465shall approve the levy of the local sales and use tax, the board of countycommissioners may, by resolution, proceed to levy the tax.

(b)        In addition, theboard of county commissioners may, in the event no election has been heldwithin five years under the provisions of G.S. 105‑465 in which the taxhas been defeated, after not less than 10 days' public notice and after apublic hearing held pursuant thereto, by resolution, impose and levy the localsales and use tax to the same extent and with the same effect as if the levy ofthe tax had been approved in an election held pursuant to G.S. 105‑465.

(b1)      If the board ofcommissioners of a county has imposed the local sales and use tax authorized bythis Article and any or all of the taxes authorized by Articles 40 and 42 ofthis Chapter, with or without a special election, and the county subsequentlybecomes part of a consolidated city‑county, the taxes shall continue ineffect unless and until repealed by the governing board of the consolidatedcity‑county.

(c)        Collection of thetax, and liability therefor, must begin and continue only on and after thefirst day of the month of either January or July, as set by the board of countycommissioners in the resolution levying the tax. In no event may the tax beimposed, or the tax rate changed, earlier than the first day of the secondsucceeding calendar month after the date of the adoption of the resolution. Thecounty must give the Secretary at least 90 days advance notice of a new taxlevy or tax rate change. The applicability of a new tax or a tax rate change topurchases from printed catalogs becomes effective on the first day of acalendar quarter after a minimum of 120 days from the date the Secretarynotifies the seller that receives orders by means of a catalog or similarpublication of the new tax or tax rate change.

(d)        Upon adoption of aresolution levying the tax, the board of county commissioners shall immediatelydeliver a certified copy of the resolution to the Secretary, accompanied by acertified statement from the county board of elections, if applicable, settingforth the results of any special election approving the tax in the county. Uponreceipt of these documents, the Secretary shall collect and administer the taxas provided in this Article. (1971, c. 77, s. 2; 1973, c. 302; c. 476, s. 193;1977, c. 372, s. 1; 1993, c. 485, s. 22; 1995, c. 461, s. 16; 2000‑120,s. 12; 2001‑414, s. 28; 2003‑284, s. 45.10.)