§ 105-498. Levy and collection of additional taxes.
§105‑498. Levy and collection of additional taxes.
Any county subject to thisArticle may levy one‑half percent (1/2%) local sales and use taxes inaddition to any other State and local sales and use taxes levied pursuant tolaw. Except as provided in this Article, the adoption, levy, collection,distribution, administration, and repeal of these additional taxes shall be inaccordance with Article 39 of this Chapter. In applying the provisions ofArticle 39 of this Chapter to this Article, references to "thisArticle" mean Article 42 of this Chapter. The exemption for buildingmaterials in G.S. 105‑468.1 does not apply to taxes levied under thisArticle. (1985 (Reg. Sess., 1986), c. 906, s. 1; 1993, c. 485,s. 27.)