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§105-466 ART. 39. LOCAL GOVERNMENT SALES USE TAX §105-466
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<br />voters of the. county the question of whether a one percent (1%) sales and use
<br />tax will be levied.
<br /> The special election shall be held under the same rules applicable to tee
<br />election of rhembers of the General Amsembly. No new registration of voters
<br />shall be required. A/I qualified voters in the county who are prdperly registered
<br />not later than 21 days (excluding Saturdays and Sundays) prior to the election
<br />shall be entitled to vote at the election. The county board of elections shall give
<br />at least 20 days' public notice prior to the closing of the registration books for
<br />the special election.
<br /> The county board of elections.shall prep _ar,~ ballots for the special election.
<br />The question presented on the ballot shall be FOR one percent (1%) local sales
<br />and use tax on items subject to State sales and use tax at the general State rate
<br />arid on food" or "AGAINST one percent (1%) local sales and use tax on items
<br />subject to State 'sales and use tax at the general State rate and on food".
<br /> The county board of elections shall fix the date of the special election, except
<br />that the special election shall not be held on the date or within 60 d'ays of any
<br />biennial election for county officers, nor within one year from the date of the
<br />last preceding special election under this section. (1971, c. 77, s. 2; 1981, c. 560,
<br />s. 2; 1991, c. 689, s. 315; 1996, 2nd Ex. Sess., c. 13, s. 1.2.)
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<br /> Editor's Note. -- Session Laws 1996, Sec-
<br />ond Extra Session, c. 13, s. 1, provides that this
<br />act shall be known as the William S. Lee
<br />Quality Jobs and Business Expansion Act.
<br /> Session Laws 1996, Second Extra Session, c.
<br />13, s. 1.7, provides: "Approval under Article 39,
<br />40, or' 42 of Chapter 105 of the General Statutes
<br />or under the Mecklenburg County Sales and
<br />Use Tax Act, Chapter 1096 of the 1967 Session
<br />Laws, as amended, of local sales and Use taxes
<br />on items subject to State sales and use tax at
<br />the general State rate constitutes approval of
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<br /> local sales and use taxes on food."
<br /> Session Laws 1996, Second Extra Session, c.
<br /> 13, s. 10.1,' provides: "This act does not affect
<br /> the rights or liabilities of the State, a taxpayer,
<br /> or another person arising under a statute
<br /> amended or repealed by this act before its
<br /> amendment or repeal; nor does it affect the
<br /> right to any refund or credit of a tax that would
<br /> otherwise have been available under the
<br />· amended or repealed statute before its amend-
<br /> merit or repealf
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<br />§ 105-466. Levy of tax.
<br /> (a) In, the event a majority of those voting in a special election held pursuant
<br />to G.S. i05-465 shall approve the levy of the local sales and use tax, the board
<br />of county commissioners may, by resolution, proceed to levy the tax.
<br /> (b) In addition, the board of county commissioners may, in the event no
<br />election has been held within five years under the provisions of G.S. 105-465 in
<br />which the tax has been defeated, after not less than 10 days' public notice and
<br />after a public hearing held pursuant thereto, by resolution, ~mpose and levy
<br />the local sales and use tax to the same extent and with the same effect as if the
<br />levy of the tax had been approved in an election held pursuant to G.S. 105-465.
<br /> (bl) If the board of commissioners of a county has imposed the local sales
<br />and use tax authorized by this Article and any.or all of the taxes authorized by
<br />Articles 40 and 42 of this Chapter, with or without a special election, and the
<br />county subsequently becomes part ora consolidated city-county, the taxes shall
<br />continue in effect unless and.. until repealed by the governing board of the
<br />consolidated city-county.
<br /> (c) Collection of the tax, and liability therefor, must begin and continue only
<br />on and after She first day .of the month of either january or July, as Set by the
<br />board of county commissioners in the resolution levying the tax. In no event
<br />may the tax be imposed, or' the tax rate changed, earlier than the first day of
<br />the second succeeding calendar mor~th after .the date of the adoption of the
<br />. resolution. The county must give the Secretary at least 90 days advance notice
<br />of a new tax levy or tax rate .change.
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