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North Carolina General Assembly - [ S 1292vc vc ] Short Title: ~Page 2 of 3 forms and instructions, and the development of computer software necessitated by the amendments in this act without being subject to the requirements of Article 3 or Article 8 of Chapter 143 of the General Statutes. SECTION 6. Notwithstanding any other provision of law, a retailer is not liable for the additional one-half percent (1/2%) tax levied by counties effective December 1, 2002, that it fails to collect from purchasers due to an inadvertent error during the month of December 2002, if the retailer can demonstrate to the Secretary the reason for the inadvertent error. An example of an inadvertent error is a delay in reprogramming point-of-sale equipment. SECTION 7.(a) The title of Article 39 of Chapter 105 of the General Statutes reads as rewritten: "Article 39. First One-Cent (1¢) Local Government Sales and Use Tax." SECTION 7. (b) G.S. 105-463 reads as rewritten: "§ 105-463. Short title. This Article shall be known as the ~ First One-Cent (1¢) Local Government Sales and Use Tax Act."Act." SECTION 8.(a) The title of Article 40 of Chapter 105 of the General Statutes reads as rewritten: "Article 40. ~First One-Half Cent (1/2¢) Local Government Sal~s and Use W~-,Tax." SECTION 8.(b) G.S. 105-480 reads as rewritten: "§ 105-480. Short title. This Article shall be known as the ~ First One-Half Cent (1/2¢) Local Government Sales and Use Tax Act." SECTION 9.(a) The title of Article 42 of Chapter 105 of the General Statutes reads as rewritten: "Article 42. Additicnn! Sup~!ementn! Second One-Half Cent (1/2¢) Local Government Sales and Use W~.v~-,Tax." SECTION 9.(b) G.S. 105-495 reads as rewritten: "§ 105-495. Short title. This Article shall be known as the ~ Fw~~Second 0ne-Half Cent (1/2¢) Local Government Sales and Use Tax Act." SECTION 10. Notwithstanding the provisions of G.S. 105-517(b), a county may levy a tax by resolution that becomes effective on or before January 1, 2003, under Article 44 of Chapter 105 of the General Statutes by giving at least 48 hours notice of its intent to adopt the resolution, as provided under G.S. 143-318.12(b) (2). SECTION 11. Except as otherwise provided, this act is effective when it becomes law. In the General Assembly read three times and ratified this the 25th day of September, 2002. s/ Beverly E. Perdue President of the Senate s/ James B. Black http ://www .nc leg.net/html2001/bills/AllVersions/S enate/S 1292vc.html 9/27/2002