<div class="chunk-title">Sec. 38-34. - Expansion of sales and use tax act in 1987.</div>
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            <p class="incr0">
               (a)
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            <p class="content1">
               <span class="ital">Tax imposed.</span> The expansion of the Local Government Sales and Use Tax Act, as defined in section
               4 of chapter 832 of the 1987 Session Laws, is adopted. The taxes imposed and levied
               shall apply to the same extent and be subject to the same limitations as are set forth
               in G.S. 105-463â€”105-504.
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            <p class="incr0">
               (b)
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            <p class="content1">
               <span class="ital">Collection.</span> Collection of the expanded local government sales and use tax by the state secretary
               of revenue and liability therefor shall begin and continue on and after March 1, 1988.
               </p>
            		
            <p class="incr0">
               (c)
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            <p class="content1">
               <span class="ital">Disposition of proceeds.</span> The net proceeds of the taxes levied in subsection (a) of this section shall be distributed
               by the state secretary of revenue to the county and the municipalities therein as
               prescribed by G.S. 105-472, 105-486, 105-493 and 105-501. The amount distributed to
               the county shall be divided among the county and the municipalities therein in accordance
               with the method previously selected by the board of commissioners in accordance with
               the provisions of G.S. 105-472.
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            <p class="historynote0">
               (Code 1995, Â§ 30.04)
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