Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterVIII. LOCAL GOVERNMENT SALES AND USE TAX |
Article43. Local Government Sales and Use Taxes for Public Transportation |
Part6. Other Counties |
§105-511.1. Limitations
Latest version.
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A county may not levy a tax under this Part unless the county or at least one unit of local government in the county operates a public transportation system. As used in this Part, operation of a public transportation system includes a contract or interlocal agreement for operation of the public transportation system by another county or municipality, or by a transportation authority created under (i) a municipal charter; or (ii) Article 25, 26, or 27 of Chapter 160A of the General Statutes. As used in this Part, operation of a public transportation system also includes a contract with a private entity for operation of the public transportation system.
(2009-527, s. 2(b).)