§ 105-511.3. Levy and collection of sales and use tax. - North Carolina Statutes

§ 105‑511.3.  Levy andcollection of sales and use tax.

If the majority of thosevoting in a referendum held pursuant to this Part vote for the levy of the tax,the board of commissioners of the county may, by resolution, levy one‑quarterpercent (1/4%) local sales and use taxes in addition to any other State andlocal sales and use taxes levied pursuant to law. Except as provided in thisPart, the adoption, levy, collection, administration, and repeal of theseadditional taxes shall be in accordance with Article 39 of this Chapter. Inapplying the provisions of Article 39 of this Chapter to this Part, referencesto "this Article" mean "Part 6 of Article 43 of Chapter 105 ofthe General Statutes."  (2009‑527, s. 2(b).)