§ 105-507.2. Levy and collection of sales and use tax. - North Carolina Statutes

§ 105‑507.2.  Levy andcollection of sales and use tax.

If the majority of thosevoting in a referendum held pursuant to G.S. 105‑507.1 vote for the levyof the tax, the board of commissioners of the county may, by resolution, levyone‑half percent (½%) local sales and use taxes in addition to any otherState and local sales and use taxes levied pursuant to law. Except as providedin this Part, the adoption, levy, collection, administration, and repeal ofthese additional taxes shall be in accordance with Article 39 of this Chapter.In applying the provisions of Article 39 of this Chapter to this Part,references to "this Article" mean "Part 1 of Article 43 ofChapter 105 of the General Statutes".  (1997‑417, s. 1; 2008‑134, s. 74(b); 2009‑527,s. 2(a), (b).)