§ 160A-206. General power to impose taxes. - North Carolina Statutes

Article 9.

Taxation.

§ 160A‑206.  General power to impose taxes.

A city shall have power to impose taxes only as specifically authorizedby act of the General Assembly. Except when the statute authorizing a taxprovides for penalties and interest, the power to impose a tax shall includethe power to impose reasonable penalties for failure to declare tax liability,if required, or to impose penalties or interest for failure to pay taxeslawfully due within the time prescribed by law or ordinance. The power toimpose a tax shall also include the power to provide for its administration ina manner not inconsistent with the statute authorizing the tax. (1971, c. 698, s. 1.)