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NORTH CAROLINA STATUTES AND CODES

§ 105-511.1. Limitations.

§ 105‑511.1. Limitations.

A county may not levy a taxunder this Part unless the county or at least one unit of local government inthe county operates a public transportation system. As used in this Part,operation of a public transportation system includes a contract or interlocalagreement for operation of the public transportation system by another countyor municipality, or by a transportation authority created under (i) a municipalcharter; or (ii) Article 25, 26, or 27 of Chapter 160A of the General Statutes.As used in this Part, operation of a public transportation system also includesa contract with a private entity for operation of the public transportationsystem.  (2009‑527,s. 2(b).)

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