A Tourism Development Authority (TDA) is a local government entity that is typically created by a county or municipality to administer and expend local occupancy tax proceeds. Generally a TDA is a separate legal entity from the county or municipality … Read more

It is common practice for North Carolina local government utilities to require an applicant for utility service to furnish government-issued photo identification. Officials cite the need to protect the integrity of utility operations as justification for the requirement, arguing that … Read more

A municipality currently is authorized under general law to levy up to a $5.00 licensing tax on any motor vehicle resident in the municipality (motor vehicle license tax). See G.S. 20-97(b). A municipality’s governing board may levy the tax in … Read more

In addition to local funding sources, municipalities receive some financial assistance from the State to help pay for the construction, maintenance and repair of municipal streets. The legislation that first established this distribution is known as the Powell Bill (after … Read more

There was a lot of buzz around sales tax reform during the past legislative session. Several different proposals were introduced, ranging from changing the allocation methods of existing local sales taxes to converting local sales taxes to state taxes. Many … Read more

In the state budget bill, S.L. 2015-241, the legislature made a few changes to municipal service district (MSD) authority. An MSD is a defined area within a municipality in which the unit’s governing board levies an additional property tax in … Read more

The governing boards of several government-owned or operated water and sewer utilities currently have the authority to mandate connection of certain properties to their water systems. The authority extends to municipalities, counties, sanitary districts, and water and sewer authorities (hereinafter … Read more

Effective October 1, 2015, local governments, public authorities, and school units are subject to new preaudit and disbursement processes. In S.L. 2015-246, the legislature modified G.S. 159-28 (applicable to local governments and public authorities) and G.S. 115C-441 (applicable to school … Read more

As part of the Justice Reinvestment Act of 2011, the legislature enacted G.S. 7A-304(a)(4b), which assesses a $50.00 surcharge on any individual convicted of an improper equipment offense. Improper equipment offenses are generally defined in G.S. Ch. 20, Art. 3, … Read more

In a previous post, I questioned the authority of local governments to impose impact fees on new development for water and sewer services. The North Carolina Court of Appeals recently issued an unpublished opinion holding that the Town of Carthage … Read more