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Memorandum <br />North Carolina Association of County Commissioners <br />Mailing 'Address: P. O. Box 1488, Raleigh, NC 27602-1488 <br />Street Address: Albert Coates Local Government Center, 215 N. Dawson Street, Raleigh, NC 27603 <br />Telephone: 919-715-2893 · Fax: 919-733-1065 · Ernail: ncacc~ncacc.org <br />Home Page Address: http://www.ncacc.org <br /> <br />To: <br /> <br />From: <br /> <br />Date: <br /> <br />Subject: <br /> <br />County Managers, Clerks, Attorneys <br /> <br />C. Ronald Aycock, Executive Director <br />James B. Blackburn, III, General Counsel <br /> <br />October 1, 2002 <br /> <br />Draft Resolution to Levy <br />"Third One-Half Cent (1/2¢) Local Government Sales and Use Tax" <br /> <br />Attached are a sample notice provision and a Model Resolution for use in 'leVying the half-cent <br />sales tax authorized by the General Assembly in the 2001 Current Operations Budget Act, Senate <br />Bill 1005, Session Law 2001-424, as amended by Senate Bill 1292~ Session Law 2002-123~ <br />"An Act to Accelerate the Additional One-half Cent Local Option Sales and Use Tax and to <br /> <br />Make Conforming and Technical Changes. <br /> <br />SOME EXPLANATORY NOTES: <br /> <br />Resolutions adopted previously, pursuant to the 2001 authorizing legislation alone, will not <br />be valid to enact the tax effective in the current fiscal year. A new Resolution must be <br />adopted, no matter how the earlier Resolution was phrased. <br /> <br /> 2. The terms "one-half cent (½¢)" and "one-half percent (½%)" are both used in the resolution. <br /> Both are used in the authorizing legislation. The Title of Article 44 of Chapter 105 of the <br /> General Statutes is "Third One-Half Cent (½¢) Local Government Sales and Use Tax." <br /> Within the new Article, specifically in N.C.G.S. 105-517, the more accurate "one-half <br /> percent (½%)" is used. <br /> <br />OThe 2002 legislation (Senate Bill 1292) authorizes a county to levy a tax that may become <br />effective December 1, 2002. If a county levies a tax effective on that date, or "on or before <br />January 1, 2003," the county is required to give the Secretary of Revenue only 30 days notice <br />of the tax levy. For taxes levied after January 1, 2003, the provisions of G.S. 105-466(c) <br />apply: 90 days notice to the Secretary of Revenue and the effective date may be no sooner <br />than July 1, 2003. <br /> <br />The 2002 legislation does not require a public hearing prior to passage of the resolution <br />levying the tax. The legislation does require that the county give at least 48 hours notice of <br />its <br /> <br /> <br />