§ 105-497. Limitations.
§105‑497. Limitations.
This Article applies only tocounties that levy one percent (1%) sales and use taxes under Article 39 ofthis Chapter or under Chapter 1096 of the 1967 Session Laws and also levy one‑halfpercent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985(Reg. Sess., 1986), c. 906, s. 1.)