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Code · North Carolina · Chapter 105 — Taxation

§ 105-511.1. Limitations.

115 words·~1 min read·/nc/chapter-105/105-511-1

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§ 105-511.1. 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. As used in this Part, operation of a public transportation system includes a contract or interlocal agreement for operation of the public transportation system by another county or municipality, or by a transportation authority created under
(i)a municipal charter; or
(ii)Article 25, 26, or 27 of Chapter 160A of the General Statutes. As used in this Part, operation of a public transportation system also includes a contract with a private entity for operation of the public transportation system. (2009-527, s. 2(b).)
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