North Carolina § 105-538 - Administration of taxes.

§ 105-538. Administration of taxes.

The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied 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. For purposes of this Article, the term "net proceeds" has the same meaning as defined in G.S. 105-472 . Except as provided in this Article, the adoption, levy, collection, administration, and repeal of these additional taxes must be in accordance with Article 39 of this Chapter. G.S. 105-468.1 is an administrative provision that applies to this Article. A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.13 B or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a) (5a). The Secretary shall not divide the amount allocated to a county between the county and the municipalities within the county. History (2007-323, s. 31.17(b); 2007-345, s. 14.5(a); 2008-134, s. 75; 2009-445, s. 18; 2016-5, s. 3.21.) Editor's Note. - Session Laws 2010-95, s. 44, provides: "Notwithstanding the provisions of G.S. 105-466(c) , as amended by Section 12 of this act, during the 2010 calendar year a tax levied under Article 46 of Chapter 105 of the General Statutes may become effective on the first day of any calendar quarter so long as the county gives the Secretary at least 75 days advance notice of the new tax levy." Effect of Amendments. - Session Laws 2007-345, s. 14.5(a), effective July 1, 2007, added the second sentence. Session Laws 2008-134, s. 75, effective July 28, 2008, substituted "G.S. 105-466(c)" for "G.S. 105-467(c)" in the last sentence. Session Laws 2009-445, s. 18, effective August 7, 2009, added "or to the sales price of a bundled transaction taxable pursuant to G.S. 105 467(a)(5a)" at the end of the second sentence, and deleted the former last sentence, which read: "Notwithstanding the provisions of G.S. 105 466(c), during the 2008 calendar year a tax levied under this Article may become effective on the first day of any calendar quarter so long as the county gives the Secretary at least 60 days' advance notice of the new tax levy." Session Laws 2016-5, s. 3.21, effective May 11, 2016, added the first paragraph. §§ 105-539 through 105-549: Reserved for future codification purposes.