§ 105-469. Secretary to collect and administer local sales and use tax. - North Carolina Statutes

§ 105‑469.  Secretary tocollect and administer local sales and use tax.

(a)        The Secretary shallcollect and administer a tax levied by a county pursuant to this Article. Asdirected by G.S. 105‑164.13B, taxes levied by a county on food areadministered as if they were levied by the State under Article 5 of thisChapter. The Secretary must, on a monthly basis, distribute local taxes leviedon food to the taxing counties as follows:

(1)        The Secretary mustallocate one‑half of the net proceeds on a per capita basis according tothe most recent annual population estimates certified to the Secretary by theState Budget Officer. The Secretary must then adjust the amount allocated toeach county as provided in G.S. 105‑486(b). The Secretary must includeone‑half of the amount allocated under this subdivision in thedistribution made under Article 40 of this Chapter and must include theremaining one‑half in the distribution made under Article 42 of thisChapter.

(2)        The Secretary mustallocate the remaining net proceeds proportionately to each taxing county basedupon the amount of sales tax on food collected in the taxing county in the 1997‑1998fiscal year under Article 39 of this Chapter or under Chapter 1096 of the 1967Session Laws relative to the total amount of sales tax on food collected in alltaxing counties in the 1997‑1998 fiscal year under Article 39 of thisChapter and under Chapter 1096 of the 1967 Session Laws. The Secretary mustinclude the amount allocated under this subdivision in the distribution madeunder Article 39 of this Chapter.

(b)        The Secretary shallrequire retailers who collect use tax on sales to North Carolina residents toascertain the county of residence of each buyer and provide that information tothe Secretary along with any other information necessary for the Secretary toallocate the use tax proceeds to the correct taxing county. (1971, c. 77, s. 2; 1973, c.476, s. 193; 1993, c. 485, s. 23; 1996, 2nd Ex. Sess., c. 14, s. 12; 2003‑284,s. 45.11(a); 2003‑416, s. 27(a); 2004‑170, s. 32; 2005‑435,s. 41.)