PUBLISHED

N.C.G.S. § 105-464

Purpose and intent.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

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. (1971, c. 77, s. 2.)