North Carolina General Statutes Chapter 105. Taxation § 105-496. Purpose and intent

It is the purpose of this Article to afford the counties and cities of this State an opportunity to obtain an added source of revenue with which to meet their growing financial needs, and to reduce their reliance on other revenues, such as the property tax and federal revenue sharing, by providing all counties of the State that are subject to this Article with authority to levy one-half percent ( 1/2 %) sales and use taxes.