reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-473 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.|§ 105-473 - Repeal of levy.

 105-473. Repeal of levy.(a) The board of elections of any county, upon the written request of the board of county commissioners thereof, or upon receipt of a petition signed by qualified voters of the county equal in number to at least fifteen percent (15%) of the total number of votes cast in the county at the last preceding election for the office of Governor, shall call a special election for the purpose of submitting to the voters of the county the question of whether the levy of a one percent (1%) sales and use tax theretofore levied should be repealed.The special election shall be held under the same rules and regulations applicable to the election of members of the General Assembly.The county board of elections shall prepare ballots for the special election which shall contain the words "FOR repeal of the one percent (1%) local sales and use tax levy," and the words "AGAINST repeal of the one percent (1%) local sales and use tax levy," with appropriate squares so that each voter may designate his vote by his cross (X) mark.The county board of elections shall fix the date of the special election on a date permitted by G.S. 163-287; provided, however, that the special election shall not be held within one year from the date of the last preceding special election held under this section.(b) In the event a majority of those voting in a special election held pursuant to this section shall approve the repeal of the levy, the board of county commissioners shall, by resolution, proceed to terminate the levy and the imposition of the tax in the taxing county unless and until the tax is levied again as provided in G.S. 105-466(a).(c) In addition, the board of county commissioners may, by resolution and without the necessity of an election proceed to terminate the levy and the imposition of the tax in the taxing county if the tax was levied under the provisions of G.S. 105-466(b).(d) No termination of taxes levied and imposed under this Article shall be effective until the end of the fiscal year in which the repeal election was held.(e) The board of county commissioners, upon adoption of said resolution, shall cause a certified copy of the resolution to be delivered immediately to the Secretary of Revenue, accompanied by a certified statement from the county board of elections, if applicable, setting forth the results of any special election approving the repeal of the tax in the county.(f) No liability for any tax levied under this Article which shall have attached prior to the effective date on which a levy is terminated shall be discharged as a result of such termination, and no right to a refund of tax or otherwise, which shall have accrued prior to the effective date on which a levy is terminated shall be denied as a result of such termination.  (1971, c. 77, s. 2; 1973, c. 476, s. 193; 1981, c. 560, s. 2; 1995, c. 461, s. 17; 2013-381, s. 10.9; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)
NC Gen Stat § 105-474 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.|§ 105-474 - Definitions; construction of Article; remedies and penalties.

 105-474. Definitions; construction of Article; remedies and penalties.The definitions set forth in Article 5 of Subchapter I of this Chapter shall apply to this Article insofar as such definitions are not inconsistent with the provisions of this Article, and all other provisions of Articles 5 and 9 of Subchapter I of this Chapter as the same relate to the North Carolina Sales and Use Tax Act shall be applicable to this Article unless such provisions are inconsistent with the provisions of this Article. The administrative interpretations made by the Secretary of Revenue with respect to the North Carolina Sales and Use Tax Act, to the extent not inconsistent with the provisions of this Article, may be uniformly applied in the construction and interpretation of this Article. It is the intention of this Article that the provisions of this Article and the provisions of the North Carolina Sales and Use Tax Act, insofar as practicable, shall be harmonized.The provisions with respect to remedies and penalties applicable to the North Carolina Sales and Use Tax Act, as contained in Articles 5 and 9 of Subchapter I of this Chapter, shall be applicable in like manner to the tax authorized to be levied and collected under this Article, to the extent that the same are not inconsistent with the provisions of this Article.  (1971, c. 77, s. 2; 1973, c. 476, s. 193; 2017-204, s. 2.9(f).)
NC Gen Stat § 105-480 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-480 - Short title.

 105-480. Short title.This Article shall be known as the First One-Half Cent (1/2 ) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002-123, s. 8(b).)
NC Gen Stat § 105-481 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-481 - Purpose and intent.

 105-481. Purpose and intent.It is the purpose of this Article to afford the counties and cities of this State an opportunity to obtain an added source of revenue with which to meet their growing financial needs, and to reduce their reliance on other revenues, such as the property tax, by providing all counties of the State that are subject to this Article with authority to levy one-half percent (1/2%) sales and use taxes. (1983, c. 908, s. 1.)
NC Gen Stat § 105-482 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-482 - Limitations.

 105-482. Limitations.This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws. (1983, c. 908, s. 1; 1993, c. 485, s. 25.)
NC Gen Stat § 105-483 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-483 - Levy and collection of additional taxes.

 105-483. Levy and collection of additional taxes. Any county subject to this Article may levy one-half percent (1/2%) local sales and use taxes in addition to any other State and local sales and use taxes levied pursuant to law. Except as provided in this Article, the adoption, levy, collection, distribution, administration, and repeal of these additional taxes shall be in accordance with Article 39 of this Chapter. In applying the provisions of Article 39 of this Chapter to this Article, references to "this Article" mean Article 40 of this Chapter. The exemption for building materials in G.S. 105-468.1 does not apply to taxes levied under this Article. (1983, c. 908, s. 1; 1993, c. 485, s. 26.)
NC Gen Stat § 105-484 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-484 - Form of ballot.

 105-484. Form of ballot.(a) The form of the question to be presented on a ballot for a special election concerning the additional taxes authorized by this Article shall be: "FOR additional one-half percent (1/2%) local sales and use taxes" or "AGAINST additional one-half percent (1/2%) local sales and use taxes."(b) The form of the question to be presented on a ballot for a special election concerning the repeal of any additional taxes levied pursuant to this Article shall be: "FOR repeal of the additional one-half percent (1/2%) local sales and use taxes" or "AGAINST repeal of the additional one-half percent (1/2%) local sales and use taxes." (1983, c. 908, s. 1.)
NC Gen Stat § 105-495 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-495 - Short title.

 105-495. Short title.This Article shall be known as the Second One-Half Cent (1/2 ) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b).)
NC Gen Stat § 105-496 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-496 - Purpose and intent.

 105-496. Purpose and intent.It is the purpose of this Article to afford the counties and cities of this State an opportunity to obtain an added source of revenue with which to meet their growing financial needs, and to reduce their reliance on other revenues, such as the property tax and federal revenue sharing, by providing all counties of the State that are subject to this Article with authority to levy one-half percent (1/2%) sales and use taxes. (1985 (Reg. Sess., 1986), c. 906, s. 1.)
NC Gen Stat § 105-497 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-497 - Limitations.

 105-497. Limitations.This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws and also levy one-half percent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985 (Reg. Sess., 1986), c. 906, s. 1.)
NC Gen Stat § 105-498 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-498 - Levy and collection of additional taxes.

 105-498. Levy and collection of additional taxes.Any county subject to this Article may levy one-half percent (1/2%) local sales and use taxes in addition to any other State and local sales and use taxes levied pursuant to law. Except as provided in this Article, the adoption, levy, collection, distribution, administration, and repeal of these additional taxes shall be in accordance with Article 39 of this Chapter. In applying the provisions of Article 39 of this Chapter to this Article, references to "this Article" mean Article 42 of this Chapter. The exemption for building materials in G.S. 105-468.1 does not apply to taxes levied under this Article. (1985 (Reg. Sess., 1986), c. 906, s. 1; 1993, c. 485, s. 27.)
NC Gen Stat § 105-499 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-499 - Form of ballot.

 105-499. Form of ballot.(a) The form of the question to be presented on a ballot for a special election concerning the additional taxes authorized by this Article shall be: "FOR one-half percent (1/2%) local sales and use taxes in addition to the current one and one-half percent (1 1/2%) local sales and use taxes" or "AGAINST one-half percent (1/2%) local sales and use taxes in addition to the current one and one-half percent (1 1/2%) local sales and use taxes."(b) The form of the question to be presented on a ballot for a special election concerning the repeal of any additional taxes levied pursuant to this Article shall be: "FOR repeal of the additional one-half percent (1/2%) local sales and use taxes, thus reducing local sales and use taxes to one and one-half percent (1 1/2%)" or "AGAINST repeal of the additional one-half percent (1/2%) local sales and use taxes, thus reducing local sales and use taxes to one and one-half percent (1 1/2%)." (1985 (Reg. Sess., 1986), c. 906, s. 1.)
NC Gen Stat § 105-501 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-501 - Distribution of additional taxes.

 105-501. Distribution of additional taxes.(a) Method. - The Secretary must, on a monthly basis, allocate to each taxing county the net proceeds of the additional one-half percent (1/2%) sales and use taxes collected in that county under this Article. If the Secretary collects taxes under this Article in a month and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary must allocate the net proceeds of these taxes among the taxing counties in proportion to the amount of taxes collected in each county under this Article in that month.The Secretary must divide and distribute the funds allocated to a taxing county each month under this section between the county and the municipalities located in the county in accordance with the method by which the one percent (1%) sales and use taxes levied in that county pursuant to Article 39 of this Chapter or Chapter 1096 of the 1967 Session Laws are distributed. No municipality may receive any funds under this section if it was incorporated with an effective date of on or after January 1, 2000, and is disqualified from receiving funds under G.S. 136-41.2. No municipality may receive any funds under this section, incorporated with an effective date on or after January 1, 2000, unless a majority of the mileage of its streets are open to the public.(b) Deductions. - The costs incurred by the State to provide the functions listed in this subsection that support local governments are deductible from the collections to be allocated each month for distribution.(1) The Department's cost of the following for the preceding month must be deducted and credited to the Department:a. The Local Government Division.b. The Property Tax Commission.(1a) The Department of State Treasurer's costs for personnel and operations of the Local Government Commission.(2) One-twelfth of the costs of the following for the preceding fiscal year must be deducted and credited to the General Fund:a. The School of Government at the University of North Carolina at Chapel Hill in operating a training program in property tax appraisal and assessment.b. Repealed by Session Laws 2013-183, s. 2.3(b), effective July 1, 2014.c. Seventy percent (70%) of the expenses of the Department of Revenue in performing the duties imposed by Article 2D of this Chapter.  (1985 (Reg. Sess., 1986), c. 906, s. 1; 1987, c. 832, s. 8; 1987 (Reg. Sess., 1988), c. 1082, s. 4; 1995, c. 41, s. 4; c. 370, s. 1; 1999-458, s. 9; 2001-427, s. 13(d); 2002-126, s. 30D(a); 2006-264, s. 29(f); 2007-323, s. 31.16.4(b); 2010-31, s. 26.1(a); 2011-145, s. 27.1(a), (b).)
NC Gen Stat § 105-503 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.|§ 105-503 - Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.

 105-503: Recodified as 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.
NC Gen Stat § 105-506 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-506 - Short title; purpose.

 105-506. Short title; purpose.This Article is the Local Government Public Transportation Sales Tax Act and may be cited by that name. This Article gives the counties and transportation authorities of this State an opportunity to obtain an additional source of revenue with which to meet their needs for financing local public transportation systems. It provides them with authority to levy sales and use taxes. All such taxes must be approved in a referendum.  (1997-417, s. 1; 2009-527, s. 2(a), (b).)
NC Gen Stat § 105-506.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-506.1 - Definitions.

 105-506.1. Definitions.The definitions in G.S. 105-164.3 and the following definitions apply in this Article:(1) Board of trustees. - The governing body of a transportation authority.(2) Net proceeds. - Gross proceeds less the cost of administering and collecting the tax.(3) Public transportation system. - Any combination of real and personal property established for purposes of public transportation. The systems may include one or more of the following: structures, improvements, buildings, equipment, vehicle parking or passenger transfer facilities, railroads and railroad rights-of-way, rights-of-way, bus services, shared-ride services, high-occupancy vehicle facilities, car-pool and vanpool programs, voucher programs, telecommunications and information systems, integrated fare systems, and the interconnected bicycle and pedestrian infrastructure that supports public transportation, bus lanes, and busways. The term does not include, however, streets, roads, or highways except to the extent they are dedicated to public transportation vehicles or to the extent they are necessary for access to vehicle parking or passenger transfer facilities.(4) Transportation authority. - For the purposes of Parts 3 and 4 of this Article, a regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes; and for the purposes of Parts 3 and 5 of this Article, a regional transportation authority created pursuant to Article 27 of Chapter 160A of the General Statutes.  (1997-417, s. 1; 2009-527, s. 2(a), (b).)
NC Gen Stat § 105-506.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-506.2 - Exemption of food.

 105-506.2. Exemption of food.A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a)(5a).  (1997-417, s. 1; 2008-134, s. 74(a); 2009-527, s. 2(a), (b).)
NC Gen Stat § 105-507 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-507 - Limitations.

 105-507. Limitations.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. In addition, a county may not levy a tax under this Part unless it has developed a financial plan and distributed it to each unit of local government in the county that operates a local public transportation system. The financial plan must provide for equitable allocation of the net proceeds distributed to the county in consideration of the identified needs of local public transportation systems in the county, countywide human service transportation systems, and expansion of public transportation service to unserved areas in the county.  (1997-417, s. 1; 2009-527, s. 2(a), (b).)
NC Gen Stat § 105-507.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-507.1 - Local election on adoption of sales and use tax.

 105-507.1. Local election on adoption of sales and use tax.(a) Resolution. - The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a local sales and use tax at the rate of one-half percent (1/2%) may be levied in accordance with this Part. The election shall be held in accordance with the procedures of G.S. 163-287. The board of commissioners shall hold a public hearing on the question at least 30 days before the date the election is to be held.(b) Ballot Question. - The form of the question to be presented on a ballot for a special election concerning the levy of a tax authorized by this Article shall be:"[  ] FOR  [  ] AGAINST  One-half percent (1/2%) local sales and use taxes, in addition to the current local sales and use taxes, to be used only for public transportation systems."  (1997-417, s. 1; 2009-527, s. 2(a), (b); 2013-381, s. 10.10; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)
NC Gen Stat § 105-507.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-507.2 - Levy and collection of sales and use tax.

 105-507.2. Levy and collection of sales and use tax.If the majority of those voting in a referendum held pursuant to G.S. 105-507.1 vote for the levy of the tax, the board of commissioners of the county may, by resolution, levy one-half percent ( %) local sales and use taxes in addition to any other State and local sales and use taxes levied pursuant to law. Except as provided in this Part, the adoption, levy, collection, administration, and repeal of these additional taxes shall be in accordance with Article 39 of this Chapter. In applying the provisions of Article 39 of this Chapter to this Part, references to "this Article" mean "Part 1 of Article 43 of Chapter 105 of the General Statutes".  (1997-417, s. 1; 2008-134, s. 74(b); 2009-527, s. 2(a), (b).)
NC Gen Stat § 105-507.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-507.3 - Distribution and use of taxes.

 105-507.3. Distribution and use of taxes.(a) Distribution. - The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this Part by that county. If the Secretary collects taxes under this Part in a month and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary shall allocate these taxes among the taxing counties, in proportion to the amount of taxes collected in each county under this Part in that month and shall include them in the monthly distribution.The Secretary shall distribute the net proceeds of the tax levied by a county on a per capita basis among the county and the units of local government in the county that operate public transportation systems. No proceeds shall be distributed to a county that does not operate a public transportation system or to a unit of local government that does not operate a public transportation system.(b) Use. - A county must allocate the net proceeds distributed to it in accordance with its financial plan adopted pursuant to G.S. 105-507 and use the net proceeds only for financing, constructing, operating, and maintaining local public transportation systems. Any other unit of local government may use the net proceeds distributed to it under this Part only for financing, constructing, operating, and maintaining local public transportation systems. Every unit of government shall use the net proceeds to supplement and not to supplant or replace existing funds or other resources for public transportation systems.  (1997-417, s. 1; 2001-427, s. 13(f); 2009-527, s. 2(a), (b).)
NC Gen Stat § 105-507.4 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 43 - Local Government Sales and Use Taxes for Public Transportation.|§ 105-507.4 - Applicability.

 105-507.4. Applicability.This Part applies only to Mecklenburg County.  (1997-417, s. 1; 2009-527, s. 2(a), (b).)