North Carolina General Statutes § 105-464 Purpose and intent

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.)

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Last modified: March 23, 2014