<div class="chunk-title">Sec. 38-33. - Additional sales tax in 1986.</div>
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            <p class="incr0">
               (a)
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               <span class="ital">Tax imposed.</span> There is imposed and levied within this county the supplemental local government
               sales and use tax of 0.5 percent authorized by G.S. 105-495â€”105-504. The tax imposed
               and levied shall apply to the same extent and be subject to the same limitations as
               are set forth in G.S. 105-495â€”105-504.
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               (b)
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               <span class="ital">Collection.</span> Collection of the tax by the state secretary of revenue and liability therefor shall
               begin and continue on and after October 1, 1986.
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               (c)
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               <span class="ital">Distribution of proceeds.</span> The net proceeds of the tax levied in subsection (a) of this section shall be distributed
               by the secretary of revenue on a quarterly basis to the county as prescribed by G.S.
               105-501. The amount distributed to the county shall be divided among the county and
               the municipalities in the county in accordance with the method by which the sales
               and use taxes of one percent levied in the county pursuant to G.S. 105-463â€”105-479
               are distributed.
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            <p class="historynote0">
               (Code 1995, Â§ 30.03)
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