<div class="chunk-title">Sec. 38-32. - Additional tax in 1983.</div>
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               (a)
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               <span class="ital">Tax imposed.</span> There is imposed and levied within the county an additional 0.5 percent supplemental
               local governmental sales and use tax authorized by G.S. 105-480â€”105-487.
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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 November 1, 1983.
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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 state secretary of revenue on a quarterly basis to the county as prescribed
               by G.S. 105-486. 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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               (Code 1995, Â§ 30.02)
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