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I <br /> <br />ORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS <br /> <br /> ~.EMORAND UM <br /> <br /> TO: County Managers and County Attorneys <br /> <br /> FROM: C. Ronald Aycock, Ekecutive Director <br /> <br /> DATE: September 11, 1987 <br /> <br /> SUBJECT: Readoption of Local Sales Taxes <br /> <br /> You will find attached a sample resolution for readoption of all of <br /> our local option sales taxes. Also, we have included a summary of <br /> procedures to be followed in the readoption process. <br /> <br /> As you know, the General Assembly approved SB 944 (Ratified as Chapter <br /> 832 of the 1987 Session Laws) which changes the definition of site of <br /> sale in the Local Government Sales and Use Tax Act. This was done to <br /> capture an estimated $18.5 million in leakage of tax collections on <br /> out-of-county sales. <br /> <br /> In order to accommodate this change in definition every county must <br /> readopt the local option sales taxes. The resolution of readoption <br /> must be enacted prior to February 1, 1988. Any county which fails to <br /> act before that date will lose the authority to levv all of the sales <br /> taxes as of March 1. <br /> <br /> We ask that you send us a copy of the adopted resolution for our <br /> files. Please call me, Ed Regan or Jim Blackburn if you have <br /> questions. <br /> <br /> cc: Eric Gooch, Department of Revenue <br /> <br /> Resolution/jbb <br /> <br /> <br />