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