§ 105-506. Short title; purpose. - North Carolina Statutes

Article 43.

Local Government Salesand Use Taxes for Public Transportation.

Part 1. General.

§ 105‑506.  Short title;purpose.

This Article is the LocalGovernment Public Transportation Sales Tax Act and may be cited by that name.This Article gives the counties and transportation authorities of this State anopportunity to obtain an additional source of revenue with which to meet theirneeds for financing local public transportation systems. It provides them withauthority to levy sales and use taxes. All such taxes must be approved in areferendum.  (1997‑417,s. 1; 2009‑527, s. 2(a), (b).)