Laserfiche WebLink
Summary of Procedures for Readopting the <br /> Local Option Sales Taxes <br /> <br /> 1. Set Date of Public Hearing <br /> <br /> In o~der to have an official record in the minutes, the Board of <br /> County Commissioners should officially instruct the manager to <br /> have a notice of public hearing published. <br /> <br /> 2. Give Public Notice of the Hearing <br /> <br /> State statute requires not less than 10 days public notice of. <br /> public hearing to be held on the question of readoption of the <br /> local option sales taxes. The 10 days required notice is <br /> calculated as follows: <br /> <br /> - Date of publication of notice is not counted <br /> - Next 10 calendar days are counted <br /> - If the 10th day is a Saturday, Sunday, or legal holiday, <br /> it is not counted as satisfying the notice requirement. <br /> You must count to the end of the next day which is not a <br /> Saturday, Sunday or legal holiday, (G.S.IA-1, Rule 6) <br /> <br /> Example: Notice of public hearing is published on Thursday, <br /> July 10. The count begins on Friday, July ll. Since the <br /> 10th calendar day would be Sunday, July 20 it is not <br /> counted. The period of notice would run through the end of <br /> Monday, July 21. <br /> <br />3. Public Hearing <br /> The hearing may be held after the 10 day notice period. <br /> <br />4. Adoption of Resolution <br /> <br /> The board of county commissioners may meet and adopt the <br /> resolution to readopt the taxes imn~ediately after conclusion of <br /> the public hearing. <br /> <br />5. Effective Date of the Tax <br /> <br /> The modified taxes does not become effective any earlier than the <br /> first day of March, 1988. However, you must adopt the resolution <br /> prior to February 1, 1988. <br /> <br />6. Notice to the Department of Revenue <br /> <br /> A certified copy of the adopted resolution should be sent <br /> immediately to the Secretary of the Department of Revenue. <br /> (G.S.105-466) <br /> <br /> PLEASE SEND US A COPY. <br /> <br />Summary/regan2 <br /> <br /> <br />