§ 105-510.1. Levy and collection of sales and use tax - regional transportation authority. - North Carolina Statutes

§ 105‑510.1.  Levy andcollection of sales and use tax – regional transportation authority.

If the majority of thosevoting in a referendum held pursuant to G.S. 105‑510 vote for the levy ofthe tax, the transportation authority may, by resolution, levy one‑halfpercent (1/2%) local sales and use taxes within the special district, inaddition to any other State and local sales and use taxes levied pursuant tolaw. In determining the results of the election in a multicounty district, allthe counties of the district shall be considered to be one unit but also mustreceive a majority vote in each county, except that if the referendum is passedin one but not both of the counties, the county in which the referendum was notapproved is removed from the special district upon certification of theelection result and the county that approved the referendum shall remain in thespecial district. Except as provided in this Part, the adoption, levy,collection, administration, and repeal of these additional taxes shall be inaccordance with Article 39 of this Chapter. In applying the provisions ofArticle 39 of this Chapter to this Article, references to "thisArticle" mean "Part 5 of Article 43 of Chapter 105 of the GeneralStatutes." Any repeal of the tax shall be done by the same procedure asits enactment under this section, and in a multicounty district a petition forrepeal under G.S. 105‑473 shall be judged by the total votes in all thecounties in the district.  (2009‑527, s. 2(b).)