About

As the largest
university-based local
government training,
advisory, and research
organization in the United
States, the School of
Government serves more
than 12,000 public officials
each year.

Browse by Role

The School provides
content and resources for a
wide array of local
government and judicial
officials in North Carolina.

Select your role to explore
all related content.

Browse by Topic

The School provides content
and resources on a wide array
of topics in local government
and judicial administration in
North Carolina.

Select a topic to explore all
related content.

Courses

The School of Government
offers up to 200 courses,
workshops, webinars, and
professional conferences
each year.

Publications

The School of Government
publishes essential books,
manuals, reports, articles,
bulletins, and other print and
online content related to state
and local government.

Blogs

Faculty write for a number
of School of Government
blogs providing timely
updates on emerging issues.

Resources

The School of Government
offers information and
services related to a wide
range of topics relevant to
government and judicial
officials—in-person and on a
variety of platforms.

Blog Posts

Timely updates on emerging issues

Centers and Services

Specialized training/research hubs and consulting services

Frequently Asked Questions

Aggregated answers to common questions on a variety of topics

Knapp Library

Print and online materials and research expertise

Legal Summaries

Brief descriptions of legal cases, bills, or legislative activity

Listservs

Information exchanges for peers and faculty experts

Microsites

In-depth or aggregated content for local government and judicial officials

Tools and Apps

Online and mobile tools for employees on-the-go

Master of Public
Administration Program

The UNC MPA program prepares public service leaders. The program is offered in two formats: on-campus and online.

For more information, visit mpa.unc.edu

Giving

The School of Government depends on private and public support for fulfilling its mission. Your gift will make a lasting impact on the quality of government and civic participation in North Carolina.

Knapp Library

The Joseph Palmer Knapp Library houses a large collection of material on state and local government, public administration, and management to support the School's instructional and research programs and the educational mission of the Master of Public Administration program. Reference and research services are available to all residents of North Carolina, and additional assistance is available to state and local government personnel, both elected and appointed.

County and Municipal Government in North Carolina, Second Edition, 2014 (eBook)

Revenues

Chapter number: 17

Kara A. Millonzi

Price:

$15.00

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When you purchase this book, your credit card statement will show a charge to Longleaf Services, the School of Government’s fulfillment provider.

County and Municipal Government in North Carolina

Introduction / 273
Local Taxes / 274
The Property Tax / 274
Tax Base / 274
Tax Rate Limitations and Voter Approval / 274
Uniformity of Taxation and Service Districts / 275
Tax-Levy Formula / 276
The Local Sales and Use Tax / 276
Local Sales and Use Tax Authorizations / 277
Distribution of Local Sales and Use Tax Proceeds / 277
Transportation Sales and Use Tax / 278
Other Local Taxes / 278
Rental Car Gross Receipts Tax / 279
Animal Tax / 279
Short-Term Heavy Equipment Rentals Tax / 279
Motor Vehicle License Taxes / 279
Privilege License Tax / 279
Taxes Permitted by Local Act—Occupancy
and Meals Taxes / 280
Local Fees, Charges, and Assessments / 280
General User Fees and Charges / 280
Regulatory Fees / 281
Public Enterprise Fees and Charges / 281
Franchise Fees / 281
Special Assessments / 281
Statutory Fees / 282
Fees of Public Officers / 282
Court Facilities and Related Fees / 283
State-Shared Revenue / 283
Video Programming Services Taxes / 283
Beer and Wine Taxes / 284
Solid Waste Tipping Tax / 285
Real Estate Transfer Taxes / 285
Disposal Taxes / 285
911 Charge / 285
Electric Taxes / 286
The Telecommunications Tax / 287
Piped Natural Gas Taxes / 287
The Motor Fuels Tax (Powell Bill Funds) / 287
Other Local Revenues / 288
Alcohol Beverage Control Store Profits / 288
Investment Earnings / 288
Grants / 289
Fines and Penalties / 289
Minor Revenue Sources / 290
About the Author / 290
Appendix 17.1 Local Revenue Authority
and Limitations / 291

Public Officials - Local and State Government Roles

Tax and Finance Officials

Budget Officials

Tax Officials

Topics - Local and State Government

Local Government Finance

Budgeting

Property Taxation

County and Municipal Government in North Carolina, Second Edition, 2014 (eBook)

Revenues

Faculty Coordinators