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§105-467
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<br />CH. 105. TAXATION
<br />
<br />§105-467
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<br /> (d) Upon adoption of a resolution levying the tax, the board of county
<br />commissioners shall immediately deliver a certified copy of the resolution to
<br />the Secretary, accompanied by a certified statement from the county board of
<br />elections, if applicable, setting forth the results of any special election
<br />approving the tax in the county. Upon receipt of these documents, the
<br />Secretary shall collect and administer the tax as provided in this Article. (1971,
<br />c. 77, s. 2; 1973, c. 302; c. 476, s. 193; 1977, c. 372, s. 1; 1993, c. 485, s. 22; 1995,
<br />~. 461, s. 16; 2000-120, s. 12; 2001-414, s. 28.)
<br />
<br />"Local Modification. -- Burke: 1977, c. 372,
<br />s. 2~
<br /> Editor's Note. -- Session Laws 2001-424, s.
<br />1.2, provides: 'This act shall be known as the
<br />'Current Operations and Capita. 1 ImProve-
<br />ments Appropriations Act of 2001'."
<br /> Session Laws 2001-424, s. 34.14(b), provides:
<br />"Notwithstanding the provisions of G.S. 105-
<br />466(c), a tax levied during the 2003 calendar
<br />year under Article 44 of Chapter 105 of the
<br />General Statutes, as enacted by this act [Ses-
<br />sion Laws 2001-424], may become effective on
<br />the first day of any calendar month beginning
<br />on or after July 1, 2003. Notwithstanding the
<br />provisions of G.S. 105-466(c), if a county levies
<br />a tax during the 2003 calendar year under
<br />Article 44 of Chapter 105 of the General Stat-
<br />utes, as enacted by this act, the county is
<br />required to give the Secretary of Revenue only
<br />30 days' advance notice of the tax levy. For
<br />taxes levied on or after January 1, 2004, the
<br />provisions of G.S. 105-466(c) apply."
<br />.... Session Laws 2001-424, s. 36.3, provides:
<br />
<br />§ 105-467. scoPe of sales.tax.
<br />
<br />"Except for statutory changes or other provi,.
<br />sions that clearly indicate an intention to have
<br />effect~ beyond the 2001-2003 fiscal biennium,
<br />the textual provisions of tkis act apply only
<br />funds appropriated for, and activities occurring
<br />during, the 2001-2003 fiscal biennium.~
<br /> Session Laws 2001-424, s.. 36.5 is' a
<br />severability clause. ·
<br /> Effect of Amendments. -- Session Laws
<br />2000-120, s. 12, effective July .14,. 2000, in
<br />subsection (c), in the first sentence, substituted
<br />'the month of either January or July, as set by
<br />the board of county commissioners" for "a cal-
<br />end~r month~ and deleted "which~ shall in no
<br />case be" following "levying the tax,~ inserted ~In
<br />no event may the tax be imposed, or the tax
<br />rate changed"in the second sentence, and
<br />added the third sentence.
<br /> Session Laws 2001-414, s. 28, effective Sep-
<br />tember 14, 2001, in subsection (c), s.ubstituted
<br />'must begin" for 'shall begin," a~ud substituted
<br />"as ~et by the board" for 'as set by the board of
<br />county commissioner set by the. board."
<br />
<br /> (a) Sales Tax. -- The sales tax that may be imposed under this A~ticle is
<br />limited to a tax at.the ~ate of one percent (1%) of the transactions listed in this
<br />subsection. The sales tax authorized by. this Article does not apply to sales that
<br />are taxable by the State under G.S. 105-164.4 but are not specifically included
<br />in this subsection.
<br /> (1) The sales price of tan~ble personal property subject to the general
<br /> rate of sales tax imposed by the State under G.S. 105-164.4(a)(1) and
<br /> (a)(4b).
<br /> (2) The gross receipts derived from the lease or rental of tangible personal
<br /> property when the lease or rental of the property is subject to the
<br /> general, rate of sales tax imposed 'by the State under G.S..105-
<br /> 164.4(a)(2).
<br /> (3)'The gross receipts derived from the ·rental of any room or other
<br /> accommodations subject to the general rate of sales tax imposed by
<br /> the State under G.S. 105-164.4(a)(3).
<br />': (4) The gross receipts derived from services rendered by laundries, dry
<br />.... .cleaners, and' other businesses subject to the general rate of sales tax
<br /> " imposed by the State under G.S. 105-164.4(a)(4).'
<br /> · (5) The sales price of food that is not otherwise exempt from tax pursuant
<br /> to G.S. 105-164.13 but is elempt from the State sales and use tax
<br /> pursuant to G.S. 105-164.13B.
<br /> (6) The sales price of prepaid telephone calling arrangements taxed as
<br /> tenable personal property under G.S. 105-164.4(a)(4d).
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