§ 105-464. Purpose and intent.
§105‑464. Purpose and intent.
It is the purpose of thisArticle to afford the counties and municipalities of this State withopportunity to obtain an added source of revenue with which to meet theirgrowing financial needs by providing all counties of the State with authorityto levy a one percent (1%) sales and use tax as hereinafter provided. (1971,c. 77, s. 2.)