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16/18/ii2 II :35 ET Froa:NC IB~ociation oF County ComB~ions Page 1 <br /> <br /> Memorandum <br /> '~ North Cra'elias Association of'Commissioners <br /> C, oull .ty <br /> Mailing/lddre.ts: P. O. Box 1488, Raleigh, NC 27602-1488 <br />~ Street/,ddress: Albe,t Coate, Local C~ove,'n,nent f:Jente', 215 N. Pawm, Street. Raleigh, NC 27603 <br />~1~ Telephone: 919-715-2893 · Fa~': 919-733-1065 · Email: nca.c~j~ncacc.nrg <br /> ' Hems Page/lddrsss: http://~.ncacc.o~g <br /> <br />To: CmmtYMmmgers <br /> <br />Fi'om: <br /> <br />Jim Blackbmal, General Com~sel <br /> <br />Date: &ute 18, 2002 <br /> <br />Subject: .. SALES?I'AX <br /> <br />As you know, thc Gene, ral Assembly in 2001 enacted a state ball'cent (1/2g) sales tax, to become <br />a local option sales tax ps oF July 1, 2003. To exercise their authority under the 2001 .legislation, <br />counties mu~! hold a ptiblie hearing and enact the tax by resolution. Many eotmties have complied <br />with these requirements and, absent legislation to change the 2001 act, will levy the tax as el'July <br />1,2003. <br /> <br />l,egislation pending thi.q session would authorize counties to levy a hall-cent (1/2g) local option <br />sales tax this year. Senate Bill 1292 has passed the ,%nato and is pending in the l-louse. It would <br />authorize counties to le~y the tax by resolution--separate Ii'om thc resolution authorized in <br />2001 but without a public heatheR. <br /> [ <br />To be ctt;:~iv¢ Augu.,t-l, 2002, the mx would have to be levied by county resolution, with thc <br />Dcp,'u'tmcnt of Revetm6 notified by July 15, 2002. If'action is ncccssm'y on short notice, a special <br />mccthtg may have to be called; but the pcndhz~, legislation would not require a public hearing. <br /> <br />JLIB:kad <br /> <br /> <br />