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BENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1983 RATIFIED BILL CHAPTER 908 [lOUSE BILL '426 AN ACT TO AUTHORIZE COUNTIES TO LEVY ONE-HAlF PERCENT SALES AND USE TA~ES AND TO DESIGNATE HO~ PART OF THE REVENUE FROB THESE TAXES SHALL HE USED, TO ALLO~ CERTAIN CITIES TO SPEND SALES TAX REVENUE ON HOUSING, AND TO AUTHORIZE VARIOUS TRANSIENT OCCUPANCY TAXES. The General ~ssembly of North Carolina enacts: Part I. Local Sales and Use Taxes. Section 1. Sabchapter VIII of Chapter 105 of the General Statutes %s amended by adding two new Articles to read: "Article '40. ttSupplemental Local Government Sales and Use Taxes. "§ 105-'480~ Short title.--This Article shall be known as Supplemental Local Government Sales and Use Tax Act. "§ 105-481. P__~ose 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 ~evenue witk ~hich %o meet their growing financial needs, and to reduce their reliance on other revenues, such as the property tax, by providinq all counties of the State that are subject to this Article with authority to levy one-half percent (1/2~) sales and use taxes. "§ 105-'482. Limitations. --This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this CAapter or under Chapter 1096 of the 1967 Session Laws and do not levy one-half percent (1/2~) local sales and use taxes under ~rticle '41 of this Chapter. "§ ]05-'483. Levy and collection of additional taxes~--An¥ 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 pursaant to law. Except as p~o vided 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 provmsious of Article 39 of this Chapter to this Article, references to 'this Article' mean Article '40 of Chapter 105. All taxes levied pursuant to this Article shall be collected by the Secretary and may not be collected by a taxing county. The exemption for building materials in G.S. ~05-468.1 does not apply ~o taxes levied under this Article. "§ 105-1;Bd. Fot'm of ballot.-- {a) The form of the question to be pr~,'.;ont,~d on a ballot for a special election concern%hq the additional taxes muth or%zed by this Article shall be: 'FOR additional one-half percen~ (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 guest%on 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 I