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Summary of Procedures for Readopting the Local Option Sales Taxes 1. Set Date of Public Hearing In order to have an official record in the minutes, the Board of County Commissioners should officially instruct the manager to have a notice of public hearing published. 2. Give Public Notice of the Hearing State statute requires not less than 10 days public notice of ~ public hearing to be held on the question of readoption of the local option sales taxes. The 10 days required notice is calculated as follows: - Date of publication of notioe is not counted - Next 10 calendar days are counted - If the 10th day is a Saturday, Sunday, or legal holiday, it is not counted as satisfying the notice requirement. You must count to the end of the next day which is not a Saturday, Sunday or legal holiday. (G.S.iA-1, Rule 6) Example: Nofice of public hearing is published on Thursday, July 10. The count begins on Friday, July 11. Since the 10th calendar day would be Sunday, July 20 it is not counted. The period of notice would run through the end of Monday, July 21. 3. Public Hearing The hearing may be held after the 10 day notice period. 4. Adoption of Resolution The board of county commissioners may meet and adopt the resolution to readopt the taxes immediately after conclusion of the public hearing. 5. Effective Date of the Tax The modified taxes does not become effective any earlier than the first day of March, 1988. However, you must adopt the resolution prior to February 1, 1988. 6. Notice to the Department of Revenue A certified copy of the adopted resolution should be sent immediately to the Secretary of the Department of Revenue. (G.S.105-466) PLEASE SEND US A COPY. Summary/regan2