BC 1987 11 16 - Laserfiche WebLink

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225 WHEREAS, these sales-and use taxes authorized by the General Assembly have been levied in Cabarrus County by action of the Board of Commissioners acting pursuant to the authorizing legislation; and WHEREAS, enactment by the General Assembly of Chapter 832 of the 1987 Session Laws redefined the situs of a transaction for the purpose of collect- ing local government sales and use taxes, thus redefining the application of those taxes and requiring readoption of these taxes by county board of cor~issioners; and WHEREAS, Section 10 of Chapter 832 of the 1987 Session Laws provides that failure to adopt expansion of the Local Government Sales and Use Tax Act will result in repeal of these taxes in Cabarrus County because they would be inconsistent with the scope of the levies authorized by Articles 39, 40, 41, and 42 of Chapter 105 of the General Statutes as amended; and WHEREAS, a public hearing was held on Monday, November 16, 1987, to consider the expansion of local governmental sales and use taxes authorized by Articles 39, 40, 41 and 42 of Chapter 105 of the General Statutes, and interested citizens presented their views to the Board of Commissioners; and WHEREAS, the Board of County Commissioners caused public notice of the public hearing to be given, as required by Section 9 of Chapter 832 of the 1987 Session Laws, at least ten days prior to the date of the hearing; and WHEREAS, the Board of Commissioners of Cabarrus County does hereby find that adoption of the expansion of the Local Government Sales and Use Tax Act within Cabarrus County is both desirable and necessary to adequately finance the operation of the county and the cities and towns herein; NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Cabarrus County as follows: Section 1. The expansion of the Local Government Sales and Use Tax Act, as defined in Section 4 of Chapter 832 of the 1987 Session Laws, is hereby adopted. The taxes hereby imposed and levied shall apply to the same extent and be subject to the same limitations as are set forth in Articles 39, 40, 41 and 42 of Chapter 105 of the General Statutes, as amended. Section 2. Collection of the expanded Local Government Sales and Use Tax by the North Carolina Secretary of Revenue, and liability therefor, shall begin and continue on and after the first day of March, 1988. Section 3. The net proceeds of the taxes levied herein shall be dis- tributed by the Secretary of Revenue to Cabarrus County and the munici- palities therein as prescribed by G.S. 105-472, 486, 493 and 501. The amount distributed to Cabarrus County shall be divided among the county and the municipalities herein in accordance with the method previously selected by the Board of Commissioners of Cabarrus County in accordance with the provi- sions of G. S. 105-472. Section 4. This Resolution is effective upon its adoption and a certi- fied copy hereof shall be forwarded to the North Carolina Secretary of Revenue, pursuant to the provisions of Section 9 of Chapter 832 of the 1987 Session Laws. Adopted this the 16th day of November, 1987. UPON MOTION of Commissioner Payne, seconded by Chairman Lentz and unanimously carried, the Board authorized the Department of Social Services to seek a federal grant in the amount of $38,000.00 offered by our state department for an Independent Living Project for foster children. It was understood by the Board that this grant would require no matching local funds and that the program would end at the time the federal funds ceased. Mr. Paul C. Watson, Jr., P.E., engineer with HDR Infrastructure, Inc., reviewed the proposal from Mr. Kenneth D. McDonald, Transmission Line Engi- neer with Duke Power Company, for the design of a special top extension for Tower 37 located in the Coddle Creek Reservoir project. This extension was estimated to cost $50,000.00 and would maintain the 45 foot clearance over full pond of the Coddle Creek Reservoir.