It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of revenue with which to meet their growing financial needs by providing all counties of the State with authority to levy a one percent (1%) sales and use tax as hereinafter provided.
N.C. Gen. Stat. § 105-464
Purpose and intent
Applied in 1 court decision — leading case 91 N.C. App. 87 - Town of Beech Mountain v. County of Watauga (1988)
Most recently applied in 91 N.C. App. 87 - Town of Beech Mountain v. County of Watauga (August 1988)
1971, c. 77, s. 2.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.