Article43. Local Government Sales and Use Taxes for Public Transportation  


Part 1. General
§ 105-506. Short title; purpose
§ 105-506.1. Definitions
§ 105-506.2. Exemption of food
Part 2. Mecklenburg County
§ 105-507. Limitations
§ 105-507.1. Local election on adoption of sales and use tax
§ 105-507.2. Levy and collection of sales and use tax
§ 105-507.3. Distribution and use of taxes
§ 105-507.4. Applicability
Part 3. Transportation Authorities
§ 105-508. Special districts
§ 105-508.1. Limitations
§ 105-508.2. Distribution and use of taxes
Part 4. Regional Public Transportation Authority (Triangle)
§ 105-509. Local election on adoption of sales and use tax - regional public transportation authority
§ 105-509.1. Levy and collection of sales and use tax - regional public transportation authority
Part 5. Regional Transportation Authority (Triad)
§ 105-510. Local election on adoption of sales and use tax - regional transportation authority
§ 105-510.1. Levy and collection of sales and use tax - regional transportation authority
Part 6. Other Counties
§ 105-511. Applicability
§ 105-511.1. Limitations
§ 105-511.2. Local election on adoption of sales and use tax
§ 105-511.3. Levy and collection of sales and use tax
§ 105-511.4. Distribution and use of taxes
§ 105-512. Reserved for future codification purposes
§ 105-513. Reserved for future codification purposes
§ 105-514. Reserved for future codification purposes