<div class="chunk-title">Sec. 38-31. - Sales tax imposed.</div>
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            <p class="incr0">
               (a)
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            <p class="content1">
               There is imposed and levied within this county the local sales and use tax of one
               percent authorized by G.S. 105-463â€”105-479. 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.
               105-467 contained in Senate Bill 81.
               </p>
            		
            <p class="incr0">
               (b)
               </p>
            		
            <p class="content1">
               Collection of the local sales and use tax by the state commissioner of revenue and
               liability therefor shall begin and continue on and after the first day of March 1,
               1972.
               </p>
            		
            <p class="incr0">
               (c)
               </p>
            		
            <p class="content1">
               The net proceeds of the local sales and use tax levied by the county shall be distributed
               by the state commissioner of revenue to the county and to each municipality upon a
               per-capita basis to be determined in the manner set forth in G.S. 105-472(a) as written
               in Senate Bill 81.
               </p>
            		
            <p class="historynote0">
               (Code 1995, Â§ 30.01)
               </p>
            <p class="refstatelaw0" block_type="hang"><b>State Law referenceâ€” </b>
               Local government sales and use tax, G.S. 105-465 et seq.
               </p></div>