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EXTRACT FROM MINUTES OF BOARD OF COMMISSIONERS OF <br />THE COUNTY OF CABARRUS, NORTH CAROLINA <br />The Board of Commissioners (the "Board ") for the County of Cabarrus, North Carolina <br />(the "County "), met in regular session in the Commissioners' Meeting Room in the Cabarrus <br />County Governmental Center in Concord, North Carolina, the regular place of meeting, at _: <br />p.m., on June 20, 2011, with Chairman, presiding. The following <br />Commissioners were: <br />PRESENT: <br />ABSENT: <br />ALSO PRESENT: <br />RESOLUTION LEVYING AN ADDITIONAL ONE - QUARTER CENT (1/4¢) LOCAL SALES <br />AND USE TAX IN CABARRUS COUNTY <br />WHEREAS, Article 46 of Chapter 105 of the North Carolina General Statutes (NCGS <br />Sections 105 -535 through 105 -538) authorizes the Board to levy a one - quarter cent (1/4¢) local <br />sales and use tax in the County, subject to and subsequent to the affirmative vote of a majority of <br />those voting in an advisory referendum held in the County on the question of whether to levy <br />such local sales and use tax in the County as required by NCGS §105-537; <br />WHEREAS, in connection therewith, the Board has heretofore directed the Cabarrus <br />County Board of Elections (the "BOE ") to conduct an advisory referendum on such question, <br />which advisory referendum was held on May 17, 2011; <br />WHEREAS, the BOE has certified to the Board that in said advisory referendum the <br />ballots were cast 59.60% FOR and 40.40% AGAINST the levy of the additional one - quarter cent <br />(1/4¢) local sales and use tax in the County, <br />WHEREAS, NCGS §105-537 permits the Board, after public notice of its intent to do <br />so, to adopt a resolution levying the additional one - quarter cent (1/4¢) local sales and use tax in <br />the County, which notice was published at least 10 days before the date of this meeting; and <br />WHEREAS, the Board has determined that the levy of the additional one - quarter cent <br />(1/4¢) local sales and use tax in the County is necessary to help address and alleviate fiscal <br />constraints within the County. <br />NOW, THEREFORE, BE IT RESOLVED by the Board, as follows: <br />Section 1. There is hereby levied within the County the additional one - quarter cent <br />(1/4¢) local sales and use tax authorized by Article 46 of Chapter 105 of the North Carolina <br />General Statutes (NCGS Sections 105 -535 through 105 -538). <br />Attachment number 2 <br />F -5 Page 169 <br />