reglab/statecodes huggingface dataset:
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-96 - Participation in the Social Security Act.

§ 153A-96. Participation in the Social Security Act.
The board of commissioners may take any action necessary to allow county officers and employees to participate fully in benefits provided by the Federal Social Security Act. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-97 - Defense of officers, employees and others.

§ 153A-97. Defense of officers, employees and others.
A county may, pursuant to G.S. 160A-167, provide for the defense of:
(1) Any county officer or employee, including the county board of elections or any county election official.
(2) Any member of a volunteer fire department or rescue squad which receives public funds.
(2a) Any soil and water conservation supervisor, and any local soil and water conservation employee, whether the employee is a county employee or an employee of a soil and water conservation district.
(3) Any person or professional association who at the request of the board of county commissioners provides medical or dental services to inmates in the custody of the sheriff and is sued pursuant to 42 U.S.C. § 1983 with respect to the services. (1957, c. 436; 1973, c. 822, s. 1; 1977, c. 307, s. 1; 1989, c. 733, s. 2; 2001-300, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-99 - County employee political activity.

§ 153A-99. County employee political activity.
(a) Purpose. The purpose of this section is to ensure that county employees are not subjected to political or partisan coercion while performing their job duties, to ensure that employees are not restricted from political activities while off duty, and to ensure that public funds are not used for political or partisan activities.
It is not the purpose of this section to allow infringement upon the rights of employees to engage in free speech and free association. Every county employee has a civic responsibility to support good government by every available means and in every appropriate manner. Employees shall not be restricted from affiliating with civic organizations of a partisan or political nature, nor shall employees, while off duty, be restricted from attending political meetings, or advocating and supporting the principles or policies of civic or political organizations, or supporting partisan or nonpartisan candidates of their choice in accordance with the Constitution and laws of the State and the Constitution and laws of the United States of America.
(b) Definitions. For the purposes of this section:
(1) "County employee" or "employee" means any person employed by a county or any department or program thereof that is supported, in whole or in part, by county funds;
(2) "On duty" means that time period when an employee is engaged in the duties of his or her employment; and
(3) "Workplace" means any place where an employee engages in his or her job duties.
(c) No employee while on duty or in the workplace may:
(1) Use his or her official authority or influence for the purpose of interfering with or affecting the result of an election or nomination for political office; or
(2) Coerce, solicit, or compel contributions for political or partisan purposes by another employee.
(d) No employee may be required as a duty or condition of employment, promotion, or tenure of office to contribute funds for political or partisan purposes.
(e) No employee may use county funds, supplies, or equipment for partisan purposes, or for political purposes except where such political uses are otherwise permitted by law.
(f) To the extent that this section conflicts with the provisions of any local act, local ordinance, resolution, or policy, this section prevails to the extent of the conflict. (1991, c. 619, s. 1; 1993, c. 298, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-99.1 - County verification of employee work authorization.

§ 153A-99.1. County verification of employee work authorization.
(a) Counties Must Use E-Verify. – Each county shall register and participate in E-Verify to verify the work authorization of new employees hired to work in the United States.
(b) E-Verify Defined. – As used in this section, the term "E-Verify" means the federal E-Verify program operated by the United States Department of Homeland Security and other federal agencies, or any successor or equivalent program used to verify the work authorization of newly hired employees pursuant to federal law.
(c) Nondiscrimination. – This section shall be enforced without regard to race, religion, gender, ethnicity, or national origin. (2011-263, s. 4.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-101 - Board of commissioners to direct fiscal policy of the county.

§ 153A-101. Board of commissioners to direct fiscal policy of the county.
The board of commissioners has and shall exercise the responsibility of developing and directing the fiscal policy of the county government under the provisions and procedures of the Local Government Budget and Fiscal Control Act. (1777, c. 129, s. 4, P.R.; R.C., c. 28, s. 16; Code, s. 753; Rev., s. 1379; C.S., s. 1325; 1927, c. 91, s. 11; 1953, c. 973, s. 2; 1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-102 - Commissioners to fix fees.

§ 153A-102. Commissioners to fix fees.
The board of commissioners may fix the fees and commissions charged by county officers and employees for performing services or duties permitted or required by law. The board may not, however, fix fees in the General Court of Justice or modify the fees of the register of deeds prescribed by G.S. 161-10 or the fees of the board of elections prescribed by G.S. 163-107. (1953, c. 1227, ss. 1-3; 1969, c. 358, s. 1; c. 1017; 1973, c. 822, s. 1; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-103 - Number of employees in offices of sheriff and register of deeds.

§ 153A-103. Number of employees in offices of sheriff and register of deeds.
Subject to the limitations set forth below, the board of commissioners may fix the number of salaried employees in the offices of the sheriff and the register of deeds. In exercising the authority granted by this section, the board of commissioners is subject to the following limitations:
(1) Each sheriff and register of deeds elected by the people has the exclusive right to hire, discharge, and supervise the employees in his office. However, the board of commissioners must approve the appointment by such an officer of a relative by blood or marriage of nearer kinship than first cousin or of a person who has been convicted of a crime involving moral turpitude.
(2) Each sheriff and register of deeds elected by the people is entitled to at least two deputies who shall be reasonably compensated by the county, provided that the register of deeds justifies to the Board of County Commissioners the necessity of the second deputy. Each deputy so appointed shall serve at the pleasure of the appointing officer.
Notwithstanding the foregoing provisions of this section, approval of the board of commissioners is not required for the reappointment or continued employment of a near relative of a sheriff or register of deeds who was not related to the appointing officer at the time of initial appointment. (1953, c. 1227, ss. 1, 2; 1969, c. 358, s. 1; 1973, c. 822, s. 1; 1977, c. 36; 1979, c. 551; 1987, c. 362.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-104 - Reports from officers, employees, and agents of the county.

§ 153A-104. Reports from officers, employees, and agents of the county.
The board of commissioners may require any officer, employee, or agent of the county to make to the board, either directly or through the county manager, periodic or special reports concerning any matter connected with the officer's, employee's or agent's duties. The board may require that such a report be made under oath. If a person fails or refuses to obey a reasonable order to make a report, issued pursuant to this section, the board may apply to the appropriate division of the General Court of Justice for an order requiring that its order be obeyed. The court has jurisdiction to issue these orders. (1868, c. 20, s. 8; Code, s. 707; Rev., s. 1318; C.S., s. 1297; 1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 5 - Administration. › § 153A-111 - Appointment; powers and duties.

§ 153A-111. Appointment; powers and duties.
The board of commissioners shall appoint or designate a clerk to the board. The board may designate the register of deeds or any other county officer or employee as clerk. The clerk shall perform any duties that may be required by law or the board of commissioners. The clerk shall serve as such at the pleasure of the board. (Const., art. 7, s. 2; Code, s. 710; 1895, c. 135, s. 4; Rev., s. 1324; C.S., s. 1309; 1955, c. 247, s. 1; 1963, c. 372; 1969, c. 207; 1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-121 - General ordinance-making power.

§ 153A-121. General ordinance-making power.
(a) A county may by ordinance define, regulate, prohibit, or abate acts, omissions, or conditions detrimental to the health, safety, or welfare of its citizens and the peace and dignity of the county; and may define and abate nuisances.
(b) This section does not authorize a county to regulate or control vehicular or pedestrian traffic on a street or highway under the control of the Board of Transportation, nor to regulate or control any right-of-way or right-of-passage belonging to a public utility, electric or telephone membership corporation, or public agency of the State. In addition, no county ordinance may regulate or control a highway right-of-way in a manner inconsistent with State law or an ordinance of the Board of Transportation.
(c) This section does not impair the authority of local boards of health to adopt rules and regulations to protect and promote public health. (1963, c. 1060, ss. 1, 1 1/2; 1965, cc. 388, 567, 1083, 1158; 1967, c. 495, s. 2; 1969, c. 36, s. 1; 1971, c. 702, ss. 1-3; 1973, c. 507, s. 5; c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-122 - Territorial jurisdiction of county ordinances.

§ 153A-122. Territorial jurisdiction of county ordinances.
(a) Except as otherwise provided in this Article, the board of commissioners may make any ordinance adopted pursuant to this Article applicable to any part of the county not within a city.
(b) The governing board of a city may by resolution permit a county ordinance adopted pursuant to this Article to be applicable within the city. In the resolution permitting the county ordinance to be applicable within the city, the governing board of the city may specify that any signage required by the county ordinance be in compliance with city ordinances. The city may by resolution withdraw its permission to such an ordinance. If it does so, the city shall give written notice to the county of its withdrawal of permission; 30 days after the day the county receives this notice the county ordinance ceases to be applicable within the city. (1963, c. 1060, ss. 1, 1 1/2; 1965, cc. 388, 567, 1083, 1158; 1967, c. 495, s. 2; 1969, c. 36, s. 1; 1971, c. 702, ss. 1-3; 1973, c. 822, s. 1; 2015-166, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-124 - Enumeration not exclusive.

§ 153A-124. Enumeration not exclusive.
The enumeration in this Article or other portions of this Chapter of specific powers to define, regulate, prohibit, or abate acts, omissions, or conditions is not exclusive, nor is it a limit on the general authority to adopt ordinances conferred on counties by G.S. 153A-121. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-125 - Regulation of solicitation campaigns, flea markets and itinerant merchants.

§ 153A-125. Regulation of solicitation campaigns, flea markets and itinerant merchants.
A county may by ordinance regulate, restrict, or prohibit the solicitation of contributions from the public for charitable or eleemosynary purposes, and also the business activities of itinerant merchants, salesmen, promoters, drummers, peddlers, flea market operators and flea market vendors and hawkers. These ordinances may include, but are not limited to, requirements that an application be made and a permit issued, that an investigation be made, that activities be reasonably limited as to time and place, that proper credentials and proof of financial stability be submitted, that not more than a stated percentage of contributions to solicitation campaigns be retained for administrative expenses, and that an adequate bond be posted to protect the public from fraud. A county may charge a fee for a permit issued pursuant to such an ordinance. (1967, c. 80, ss. 1-2 1/2; 1973, c. 822, s. 1; 1987, c. 708, s. 7.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-126 - Regulation of begging.

§ 153A-126. Regulation of begging.
A county may by ordinance prohibit or regulate begging or otherwise canvassing the public for contributions for the private benefit of the solicitor or any other person. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-128 - Regulation of explosive, corrosive, inflammable, or radioactive substances.

§ 153A-128. Regulation of explosive, corrosive, inflammable, or radioactive substances.
A county may by ordinance regulate, restrict, or prohibit the sale, possession, storage, use or conveyance of any explosive, corrosive, inflammable, or radioactive substance or of any weapon or instrumentality of mass death and destruction. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-129 - Firearms.

§ 153A-129. Firearms.
(a) Except as provided in this section, a county may by ordinance regulate, restrict, or prohibit the discharge of firearms at any time or place except in any of the following instances:
(1) When used to take birds or animals pursuant to Chapter 113, Subchapter IV.
(2) When used in defense of person or property.
(3) When used pursuant to lawful directions of law-enforcement officers.
(b) A county may by ordinance prohibit hunting on Sunday as allowed under G.S. 103-2, provided the ordinance complies with all of the following:
(1) The ordinance shall be applicable from January 1 until December 31 of any year of effectiveness.
(2) The ordinance shall allow for individuals hunting in an adjacent county with no restriction on Sunday hunting to retrieve any animal lawfully shot from the adjacent county.
(3) The ordinance shall be applicable to the entire county.
(4) The ordinance shall not be effective unless approved by a majority of those voting in a county-wide referendum held as provided in G.S. 163-287. Such special election shall only be held at the time provided by G.S. 163-287(a)(1).
(c) A county may regulate the display of firearms on the public roads, sidewalks, alleys, or other public property.
(d) This section does not limit a county's authority to take action under Article 1A of Chapter 166A of the General Statutes. (1973, c. 822, s. 1; 2006-264, s. 16; 2012-12, s. 2(yy); 2015-144, s. 5(b); 2017-6, s. 3; 2017-182, s. 3(a); 2018-146, ss. 3.1(a), (b), 6.1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-130 - Pellet guns.

§ 153A-130. Pellet guns.
A county may by ordinance regulate, restrict, or prohibit the sale, possession, or use of pellet guns or any other mechanism or device designed or used to project a missile by compressed air or mechanical action with less than deadly force. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-131 - Possession or harboring of dangerous animals.

§ 153A-131. Possession or harboring of dangerous animals.
A county may by ordinance regulate, restrict, or prohibit the possession or harboring of animals which are dangerous to persons or property. No such ordinance shall have the effect of permitting any activity or condition with respect to a wild animal which is prohibited or more severely restricted by regulations of the Wildlife Resources Commission. (1973, c. 822, s. 1; 1977, c. 407, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-132.1 - To provide for the removal and disposal of trash, garbage, etc.

§ 153A-132.1. To provide for the removal and disposal of trash, garbage, etc.
The board of county commissioners of any county is hereby authorized to enact ordinances governing the removal, method or manner of disposal, depositing or dumping of any trash, debris, garbage, litter, discarded cans or receptacles or any waste matter whatsoever within the rural areas of the county and outside and beyond the corporate limits of any municipality of said county. An ordinance adopted pursuant hereto may make it unlawful to place, discard, dispose, leave or dump any trash, debris, garbage, litter, discarded cans or receptacles or any waste matter whatsoever upon a street or highway located within that county or upon property owned or operated by the county unless such trash, debris, garbage, litter, discarded cans or receptacles or any waste matter is placed in a designated location or container for removal by a specific garbage or trash service collector.
Boards of county commissioners may also provide by ordinance enacted pursuant to this section, that the placing, discarding, disposing, leaving or dumping of the articles forbidden by this section shall, for each day or portion thereof the articles or matter are left, constitute a separate offense, and that a person in violation of the ordinance may be punished by a fine not exceeding fifty dollars ($50.00) or imprisoned not exceeding 30 days, or both, for each offense. (1973, c. 952.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-133 - Noise regulation.

§ 153A-133. Noise regulation.
A county may by ordinance regulate, restrict, or prohibit the production or emission of noises or amplified speech, music, or other sounds that tend to annoy, disturb, or frighten its citizens. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-134 - Regulating and licensing businesses, trades, etc.

§ 153A-134. Regulating and licensing businesses, trades, etc.
(a) A county may by ordinance, subject to the general law of the State, regulate and license occupations, businesses, trades, professions, and forms of amusement or entertainment and prohibit those that may be inimical to the public health, welfare, safety, order, or convenience. In licensing trades, occupations, and professions, the county may, consistent with the general law of the State, require applicants for licenses to be examined and charge a reasonable fee therefor. This section does not authorize a county to examine or license a person holding a license issued by an occupational licensing board of this State as to the profession or trade that he has been licensed to practice or pursue by the State.
(b) Repealed by Session Laws 2015-237, s. 4, effective October 1, 2015.
(c) Nothing in this section shall authorize a county to regulate and license a TNC service regulated under Article 10A of Chapter 20 of the General Statutes. (1868, c. 20, s. 8; Code, s. 707; Rev., s. 1318; C.S., s. 1297; 1973, c. 822, s. 1; 2013-413, s. 12.1(c); 2015-237, s. 4.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-135 - Regulation of places of amusement.

§ 153A-135. Regulation of places of amusement.
A county may by ordinance regulate places of amusement and entertainment, and may regulate, restrict, or prohibit the operation of pool and billiard halls, dance halls, carnivals, circuses, or itinerant shows or exhibitions of any kind. Places of amusement and entertainment include coffeehouses, cocktail lounges, nightclubs, beer halls, and similar establishments, but any regulation of such places shall be consistent with any permit or license issued by the North Carolina Alcoholic Beverage Control Commission. (1963, c. 1060, ss. 1, 1 1/2; 1965, cc. 388, 567, 1083, 1158; 1967, c. 495, s. 2; 1969, c. 36, s. 1; 1971, c. 702, ss. 1-3; 1973, c. 822, s. 1; 1981, c. 412, ss. 4, 5.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-138 - Registration of mobile homes, house trailers, etc.

§ 153A-138. Registration of mobile homes, house trailers, etc.
A county may by ordinance provide for the annual registration of mobile homes, house trailers and similar vehicular equipment designed for use as living or business quarters and for the display of a sticker or other device thereon as evidence of such registration. No fee shall be charged for such registration. (1975, c. 693.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-139 - Regulation of traffic at parking areas and driveways.

§ 153A-139. Regulation of traffic at parking areas and driveways.
The governing body of any county may, by ordinance, regulate the stopping, standing, or parking of vehicles in specified areas of any parking areas or driveways of a hospital, shopping center, apartment house, condominium complex, or commercial office complex or any other privately owned public vehicular area, or prohibit such stopping, standing, or parking during any specified hours, provided the owner or person in general charge of the operation and control of that area requests in writing that such an ordinance be adopted. The owner of a vehicle parked in violation of an ordinance adopted pursuant to this subsection shall be deemed to have appointed any appropriate law-enforcement officer as his agent for the purpose of arranging for the transportation and safe storage of such vehicle. (1979, c. 745, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-140 - Abatement of public health nuisances.

§ 153A-140. Abatement of public health nuisances.
A county shall have authority, subject to the provisions of Article 57 of Chapter 106 of the General Statutes, to remove, abate, or remedy everything that is dangerous or prejudicial to the public health or safety. Pursuant to this section, a board of commissioners may order the removal of a swimming pool and its appurtenances upon a finding that the swimming pool or its appurtenances is dangerous or prejudicial to public health or safety. The expense of the action shall be paid by the person in default, and, if not paid, shall be a lien upon the land or premises where the nuisance arose, and shall be collected as unpaid taxes. The authority granted by this section may only be exercised upon adequate notice, the right to a hearing, and the right to appeal to the General Court of Justice. Nothing in this section shall be deemed to restrict or repeal the authority of any municipality to abate or remedy health nuisances pursuant to G.S. 160A-174, 160A-193, or any other general or local law. This section shall not affect bona fide farms, but any use of farm property for nonfarm purposes is subject to this section. (1981 (Reg. Sess., 1982), c. 1314, s. 1; 2002-116, s. 2.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-140.1 - Stream-clearing programs.

§ 153A-140.1. Stream-clearing programs.
(a) A county shall have the authority to remove natural and man-made obstructions in stream channels and in the floodway of streams that may impede the passage of water during rain events.
(b) The actions of a county to clear obstructions from a stream shall not create or increase the responsibility of the county for the clearing or maintenance of the stream, or for flooding of the stream. In addition, actions by a county to clear obstructions from a stream shall not create in the county any ownership in the stream, obligation to control the stream, or affect any otherwise existing private property right, responsibility, or entitlement regarding the stream. These provisions shall not relieve a county for negligence that might be found under otherwise applicable law.
(c) Nothing in this section shall be construed to affect existing rights of the State to control or regulate streams or activities within streams. In implementing a stream-clearing program, the county shall comply with all requirements in State or federal statutes and rules. (2005-441, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-140.2 - Annual notice to chronic violators of public nuisance ordinance.

§ 153A-140.2. Annual notice to chronic violators of public nuisance ordinance.
A county may notify a chronic violator of the county's public nuisance ordinance that, if the violator's property is found to be in violation of the ordinance, the county shall, without further notice in the calendar year in which notice is given, take action to remedy the violation, and the expense of the action shall become a lien upon the property and shall be collected as unpaid taxes. The notice shall be sent by certified mail. A chronic violator is a person who owns property whereupon, in the previous calendar year, the county gave notice of violation at least three times under any provision of the public nuisance ordinance. (2009-287, s. 2.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145 - Limitations on regulating cisterns and rain barrels.

§ 153A-145. Limitations on regulating cisterns and rain barrels.
No county ordinance may prohibit or have the effect of prohibiting the installation and maintenance of cisterns and rain barrel collection systems used to collect water for irrigation purposes. A county may regulate the installation and maintenance of those cisterns and rain barrel collection systems for the purpose of protecting the public health and safety and for the purpose of preventing them from becoming a public nuisance. (2011-394, s. 12(d).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.1 - Transportation impact mitigation ordinances prohibited.

§ 153A-145.1. Transportation impact mitigation ordinances prohibited.
No county may enact or enforce an ordinance, rule, or regulation that requires an employer to assume financial, legal, or other responsibility for the mitigation of the impact of his or her employees' commute or transportation to or from the employer's workplace, which may result in the employer being subject to a fine, fee, or other monetary, legal, or negative consequences. (2013-413, s. 10.1(b).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.2 - Limitations on regulating soft drink sizes.

§ 153A-145.2. Limitations on regulating soft drink sizes.
No county ordinance may prohibit the sale of soft drinks above a particular size. This section does not prohibit any ordinance regulating the sanitation or other operational aspect of a device for the dispensing of soft drinks. For purposes of this section, "soft drink" shall have the meaning set forth in G.S. 105-164.3. (2013-309, s. 3.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.3 - Counties enforce ordinances within public trust areas.

§ 153A-145.3. Counties enforce ordinances within public trust areas.
(a) Notwithstanding the provisions of G.S. 113-131 or any other provision of law, a county may, by ordinance, define, prohibit, regulate, or abate acts, omissions, or conditions upon the State's ocean beaches and prevent or abate any unreasonable restriction of the public's rights to use the State's ocean beaches. In addition, a county may, in the interest of promoting the health, safety, and welfare of the public, regulate, restrict, or prohibit the placement, maintenance, location, or use of equipment, personal property, or debris upon the State's ocean beaches. A county may enforce any ordinance adopted pursuant to this section or any other provision of law upon the State's ocean beaches located within the county's jurisdictional boundaries to the same extent that a county may enforce ordinances within the county's jurisdictional boundaries. A county may enforce an ordinance adopted pursuant to this section by any remedy provided for in G.S. 153A-123. For purposes of this section, the term "ocean beaches" has the same meaning as in G.S. 77-20(e).
(b) Nothing in this section shall be construed to (i) limit the authority of the State or any State agency to regulate the State's ocean beaches as authorized by G.S. 113-131, or common law as interpreted and applied by the courts of this State; (ii) limit any other authority granted to counties by the State to regulate the State's ocean beaches; (iii) deny the existence of the authority recognized in this section prior to the date this section becomes effective; (iv) impair the right of the people of this State to the customary free use and enjoyment of the State's ocean beaches, which rights remain reserved to the people of this State as provided in G.S. 77-20(d); (v) change or modify the riparian, littoral, or other ownership rights of owners of property bounded by the Atlantic Ocean; or (vi) apply to the removal of permanent residential or commercial structures and appurtenances thereto from the State's ocean beaches. (2015-70, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.4 - Limitations on standards of care for farm animals.

§ 153A-145.4. Limitations on standards of care for farm animals.
Notwithstanding any other provision of law, no county ordinance may regulate standards of care for farm animals. For purposes of this section, "standards of care for farm animals" includes the following: the construction, repair, or improvement of farm animal shelter or housing; restrictions on the types of feed or medicines that may be administered to farm animals; and exercise and social interaction requirements. For purposes of this section, the term "farm animals" includes the following domesticated animals: cattle, oxen, bison, sheep, swine, goats, horses, ponies, mules, donkeys, hinnies, llamas, alpacas, lagomorphs, ratites, and poultry. (2015-192, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.5 - Adoption of sanctuary ordinance prohibited.

§ 153A-145.5. Adoption of sanctuary ordinance prohibited.
(a) No county may have in effect any policy, ordinance, or procedure that limits or restricts the enforcement of federal immigration laws to less than the full extent permitted by federal law.
(b) No county shall do any of the following related to information regarding the citizenship or immigration status, lawful or unlawful, of any individual:
(1) Prohibit law enforcement officials or agencies from gathering such information.
(2) Direct law enforcement officials or agencies not to gather such information.
(3) Prohibit the communication of such information to federal law enforcement agencies. (2015-294, s. 15(a).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.6 - Requiring compliance with voluntary State regulations and rules prohibited.

§ 153A-145.6. Requiring compliance with voluntary State regulations and rules prohibited.
(a) If a State department or agency declares a regulation or rule to be voluntary or the General Assembly delays the effective date of a regulation or rule proposed or adopted by the Environmental Management Commission, or any other board or commission, a county shall not require or enforce compliance with the applicable regulation or rule, including any regulation or rule previously or hereafter incorporated as a condition or contractual obligation imposed by, agreed upon, or accepted by the county in any zoning, land use, subdivision, or other developmental approval, including, without limitation, a development permit issuance, development agreement, site-specific development plan, or phased development plan.
(b) This section shall apply to the following regulations and rules:
(1) Those currently in effect.
(2) Those repealed or otherwise expired.
(3) Those temporarily or permanently held in abeyance.
(4) Those adopted but not yet effective.
(c) This section shall not apply to any water usage restrictions during either extreme or exceptional drought conditions as determined by the Drought Management Advisory Council pursuant to G.S. 143-355.1. (2015-246, s. 2(a).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.7 - Hours of certain alcohol sales.

§ 153A-145.7. Hours of certain alcohol sales.
In accordance with G.S. 18B-1004(c), a county may adopt an ordinance allowing for the sale of malt beverages, unfortified wine, fortified wine, and mixed beverages beginning at 10:00 A.M. on Sunday pursuant to the licensed premises' permit issued under G.S. 18B-1001. (2017-87, s. 4(b).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.8 - Limitations on regulation of catering by bona fide farms.

§ 153A-145.8. Limitations on regulation of catering by bona fide farms.
Notwithstanding any other provision of law, no county may require a business located on a property used for bona fide farm purposes, as provided in G.S. 160D-903(a), that provides on- and off-site catering services, to obtain a permit to provide catering services within the county. This section shall not be construed to exempt the business from any health and safety rules adopted by a local health department, the Department of Health and Human Services, or the Commission for Public Health. (2020-18, s. 5(c); 2020-74, s. 21(a).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.9 - Authorization of social districts.

§ 153A-145.9. Authorization of social districts.
A county may adopt an ordinance designating one or more social districts for use in accordance with G.S. 18B-300.1. (2021-150, s. 20.1; 2022-49, s. 3(d).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.10 - Authorization of expanded area for ABC licensed premises.

§ 153A-145.10. Authorization of expanded area for ABC licensed premises.
In accordance with G.S. 18B-904(h), a county may adopt an ordinance authorizing permittees holding a permit under Article 10 or 11 of Chapter 18B of the General Statutes to utilize an area that is not part of the permittee's licensed premises for the outdoor possession and consumption of alcoholic beverages sold by the permittee. (2021-150, s. 21.1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 6 - Delegation and Exercise of the General Police Power. › § 153A-145.11 - Limitations on regulation of energy choice.

§ 153A-145.11. Limitations on regulation of energy choice.
(a) A county shall not adopt an ordinance that prohibits, or has the effect of prohibiting, either of the following:
(1) The connection, reconnection, modification, or expansion of an energy service based upon the type or source of energy to be delivered to an individual or any other person as the end-user of the energy service.
(2) The sale, purchase, or installation of an appliance utilized for cooking, space heating, water heating, or any other appliance included under the definition of "white goods" pursuant to G.S. 130A-290(a).
(b) As used in this section, "energy service" means the energy source that a consumer may choose to use to illuminate, heat, or cool buildings; produce hot water; operate equipment; operate appliances; or any other similar activities, where the energy source is derived from one or more of a variety of sources such as natural gas, renewable gas, hydrogen, liquified petroleum gas, renewable liquified petroleum gas, or other liquid petroleum products and that is delivered to the consumer by an entity legally authorized to provide such service or electricity that is derived from one or more sources of electric generation and is delivered to the consumer by an entity legally authorized to provide such service and the distribution of the electricity occurs according to the territorial rights established by G.S. 62-110.2, 160A-331.2, or 160A-332. For purposes of this section, the terms "renewable gas" and "renewable liquified petroleum gas" shall mean gas derived from a renewable energy resource, as that term is defined by G.S. 62-133.8(a)(8).
(c) Nothing in this section shall be construed to (i) limit the ability of a county to choose the energy service for property owned by the county, (ii) prohibit a county from recovering reasonable costs associated with reviewing and issuing a permit, or (iii) affect the authority of a county to manage or operate a county-owned utility, including a county's authority to require persons residing within their jurisdictions to obtain energy service from a county-owned utility.
(d) Notwithstanding any authority granted to counties to adopt local ordinances, any local ordinance that prohibits or has the effect of prohibiting the activities described in subsection (a) of this section shall be invalid. (2023-58, s. 1(b).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 7 - Taxation. › § 153A-146 - General power to impose taxes.

§ 153A-146. General power to impose taxes.
(a) Authority. – A county may impose taxes only as specifically authorized by act of the General Assembly. Except when the statute authorizing a tax provides for penalties and interest, the power to impose a tax includes the power to impose reasonable penalties for failure to declare tax liability, if required, and to impose penalties or interest for failure to pay taxes lawfully due within the time prescribed by law or ordinance. In determining the liability of any taxpayer for a tax, a county may not employ an agent who is compensated in whole or in part by the county for services rendered on a contingent basis or any other basis related to the amount of tax, interest, or penalty assessed against or collected from the taxpayer. The power to impose a tax also includes the power to provide for its administration in a manner not inconsistent with the statute authorizing the tax.
(b) Prohibition. – A county may not impose a license, franchise, or privilege tax on a person engaged in any of the businesses listed in this subsection:
(1) Supplying piped natural gas.
(2) Providing telecommunications service taxed under G.S. 105-164.4(a)(4c).
(3) Providing video programming taxed under G.S. 105-164.4(a)(6).
(4) Providing electricity. (1868, c. 20, s. 8; Code, s. 707; Rev., s. 1318; C.S., s. 1297; 1973, c. 822, s. 1; 2012-152, s. 4; 2012-194, s. 61.5(b); 2015-6, s. 2.18(b); 2015-109, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 7 - Taxation. › § 153A-147 - Remedies for collecting taxes other than property taxes.

§ 153A-147. Remedies for collecting taxes other than property taxes.
In addition to any other remedies provided by law, a county may collect any county tax by use of the remedies of levy and sale and attachment and garnishment, under the rules and according to the procedures prescribed by the Machinery Act (Chapter 105, Subchapter II) for the enforcement of tax liability against personal property. However, these remedies become available only on the due date of the tax and not before that time. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 7 - Taxation. › § 153A-148 - Continuing taxes.

§ 153A-148. Continuing taxes.
Except for taxes levied on property under the Machinery Act (Chapter 105, Subchapter II), a county may impose any authorized tax by a permanent ordinance that shall stand from year to year until amended or repealed, and it is not necessary to reimpose the tax in each annual budget ordinance. (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 7 - Taxation. › § 153A-148.1 - Disclosure of certain information prohibited.

§ 153A-148.1. Disclosure of certain information prohibited.
(a) Disclosure Prohibited. – Notwithstanding Chapter 132 of the General Statutes or any other law regarding access to public records, local tax records that contain information about a taxpayer's income or receipts are not public records. A current or former officer, employee, or agent of a county who in the course of service to or employment by the county has access to information about the amount of a taxpayer's income or receipts may not disclose the information to any other person unless the disclosure is made for one of the following purposes:
(1) To comply with a court order or a law.
(2) Review by the Attorney General or a representative of the Attorney General.
(3) To sort, process, or deliver tax information on behalf of the county, as necessary to administer a tax.
(4) To exchange information with a regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes, when the information is needed to fulfill a duty imposed on the authority or on the county.
(5) To exchange information with the Department of Revenue, when the information is needed to fulfill a duty imposed on the Department or on the county.
(6) To include on a property tax receipt the amount of property taxes due and the amount of property taxes deferred on a residence classified under G.S. 105-277.1B, the property tax homestead circuit breaker.
(7) To disclose to the authorized finance officer of any municipality located within the county tax information in the possession of the county, as necessary to administer a tax.
(b) Punishment. – A person who violates this section is guilty of a Class 1 misdemeanor. If the person committing the violation is an officer or employee, that person shall be dismissed from public office or public employment and may not hold any public office or public employment in this State for five years after the violation. (1993, c. 485, s. 33; 1994, Ex. Sess., c. 14, s. 66; 1998-139, s. 2; 2008-35, s. 1.4; 2016-92, s. 3.1(a).)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 7 - Taxation. › § 153A-150 - Reserve for reappraisal.

§ 153A-150. Reserve for reappraisal.
Before the beginning of the fiscal year immediately following the effective date of a reappraisal of real property conducted as required by G.S. 105-286, the county budget officer shall present to the board of commissioners a budget for financing the cost of the next reappraisal. The budget shall estimate the cost of the reappraisal and shall propose a plan for raising the necessary funds in annual installments during the intervening years between reappraisals, with all installments as nearly uniform as practicable. The board shall consider this budget, making any amendments to the budget it deems advisable, and shall adopt a resolution establishing a special reserve fund for the next reappraisal. In the budget ordinance of the first fiscal year of the plan, the board of commissioners shall appropriate to the special reappraisal reserve fund the amount set out in the plan for the first year's installment. When the county budget for each succeeding fiscal year is in preparation, the board shall review the reappraisal budget with the budget officer and shall amend it, if necessary, so that it will reflect the probable cost at that time of the reappraisal and will produce the necessary funds at the end of the intervening period. In the budget ordinance for each succeeding fiscal year, the board shall appropriate to the special reappraisal reserve fund the amount set out in the plan as due in that year.
Moneys appropriated to the special reappraisal reserve fund shall not be available or expended for any purpose other than the reappraisal of real property required by G.S. 105-286, except that the funds may be deposited at interest or invested as permitted by G.S. 159-30. If there is a fund balance in the reserve fund following payment for the required reappraisal, it shall be retained in the fund for use in financing the next required reappraisal.
Within 10 days after the adoption of each annual budget ordinance, the county finance officer shall report to the Department of Revenue, on forms to be supplied by the Department, the terms of the county's reappraisal budget, the current condition of the special reappraisal reserve fund, and the amount appropriated to the reserve fund in the current fiscal year. (1959, c. 704, s. 6; 1971, c. 806, s. 4; c. 931, s. 2; 1973, c. 476, s. 193; c. 822, s. 1; 2008-146, s. 1.3.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 7 - Taxation. › § 153A-151 - Sales tax.

§ 153A-151. Sales tax.
A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII). (1973, c. 822, s. 1.)
2023 North Carolina General Statutes › Chapter 153A - Counties › Article 7 - Taxation. › § 153A-154.1 - Uniform provisions for local meals taxes.

§ 153A-154.1. Uniform provisions for local meals taxes.
(a) Scope. – This section applies to every county authorized by the General Assembly to levy a meals tax. To the extent this section conflicts with any provision of a local act, this section supersedes that provision.
(b) Collection. – A retailer who is required to remit to the Department of Revenue the State and local sales and use tax is required to remit the local meals tax on prepared food and beverages to the taxing county on and after the effective date of the levy of the local meals tax.
(c) Penalties. – The civil and criminal penalties that apply to State sales and use taxes under Chapter 105 of the General Statutes apply to local meals taxes. The governing board of a taxing county has the same authority to waive the penalties for a local meals tax that the Secretary of Revenue has to waive the penalties for State sales and use taxes.
(d) Definitions. – The following definitions apply in this section:
(1) Meals tax. – A tax on prepared food and beverages.
(2) Prepared food and beverages. – The term means both of the following:
a. Prepared food, as defined in G.S. 105-164.3.
b. An alcoholic beverage, as defined in G.S. 18B-101, that meets at least one of the conditions of prepared food under G.S. 105-164.3. (2001-264, s. 1; 2020-58, s. 3.5(a).)