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Section 2. Collection of the additional one - quarter cent (1/4¢) local sales and use tax by the North Carolina Secretary of Revenue shall begin on October 1, 2011 and continue thereafter. Section 3. The net proceeds of the additional one - quarter cent (1/4¢) local sales and use tax levied hereby shall be distributed by the Secretary of Revenue to Cabarrus County in accordance with Article 39 Chapter 105 of the North Carolina General Statutes. Notwithstanding the provisions of Article 39 of Chapter 105, the additional one - quarter cent (1/4¢) local sales and use tax shall not apply to the sales price of food that is exempt from tax pursuant to N.C.G.S. 105- 164.13B. The Secretary shall not divide the amount allocated to Cabarrus County between Cabarrus County and the municipalities within Cabarrus County. Section 4. The publication of the Notice of Intent to Adopt Resolution levying the additional one - quarter cent (1/4¢) local sales and use tax in the County is hereby ratified and approved. Section 5. This resolution shall take effect immediately upon its adoption. A certified copy of this resolution shall be forwarded to the Secretary of the North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640, along with a certified copy of the BOE results from the advisory referendum. Thereupon, upon motion of Commissioner , seconded by Commissioner the foregoing resolution entitled "RESOLUTION LEVYING AN ADDITIONAL ONE - QUARTER CENT (1/4¢) LOCAL SALES AND USE TAX IN CABARRUS COUNTY," was adopted and passed by the following vote: AYES: NOES: I, Gwendolyn Kay Honeycutt, Clerk to the Board of Commissioners for the County of Cabarrus, North Carolina, DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of said Board of Commissioners at a meeting held on February 21, 2011 as relates in any way to the passage of a resolution of said County levying an additional one - quarter cent (1/4¢) local sales and use tax in Cabarrus County, and that said proceedings are recorded in Minute Book No. of the minutes of said Board, beginning at page and ending at page I DO HEREBY FURTHER CERTIFY that a schedule of regular meetings of said Board of Commissioners has been on file in my office pursuant to G.S. 143 - 318.12 as of a date not less than seven days before said meeting. WITNESS my hand and the corporate seal of said County, this day of June, 2011. Clerk to the Board of Commissioners Attachment number 2 F -5 Page 170