AN ACT TO AUTHORIZE HOKE COUNTY TO LEVY AN ADDITIONAL ONE-HALF CENT SALES AND USE TAX.
House amendment makes the following changes to the 1st edition.
Amends GS 105-540, as enacted in this act, creating a subsection (b), which provides that a tax levied under new Article 47 of GS Chapter 105 may not be in effect in a county at the same time as a tax that is levied under either Article 43 (Local Government Sales and Use Taxes for Public Transportation) or Article 46 (One-Quarter Cent County Sales and use Tax) of GS Chapter 105. Makes organizational changes. Amends the catch phrase for GS 105-540 to Applicability; limitation (was, Limitations).
© 2021 School of Government The University of North Carolina at Chapel Hill
This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.