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A RESOLUTION REENACTING LOCAL GOVERNMENT <br /> SALES TAXES WITHIN CABARRUS COUNTY <br /> <br /> WHEREAS, the North Carolina General Assembly authorized the <br />levy of local government sales and use taxes through enactment of <br />Chapter 77 of the 1971 Session Laws, codified as Article 39 of <br />Chapter 105 of the General Statutes; Chapter 908 of the 1983 <br />Session Laws, codified as Articles 40 and 41 of Chapter 105 of <br />the General Statutes; and Chapter 906 of the ]985 Session Laws <br />(Regular Session, 1986), codified as Article 42 of Chapter 105 of <br />the General Statutes; and <br /> <br /> WHEREAS, these sales and use taxes authorized by the General <br />Assembly have been levied in Cabarrus County by action of the <br />Board of Commissioners acting pursuant to the authorizing <br />legislation; and <br /> <br /> WHEREAS, enactment by the General Assembly of Chapter 832 of <br />the 1987 Session Laws redefined the situs of a transaction for <br />the purpose of collecting local government sales and use taxes, <br />thus redefining the application of those taxes and requiYing <br />readoption of these taxes by county board of commissioners; and <br /> <br /> WHEREAS~ Section 10 of Chapter 832 of the 1987 Session Laws <br />provides that failure to adopt expansion of the Local Government <br />Sales and Use Tax Act will result in repeal of these taxes in <br />Cabarrus County because they would be inconsistent with the scope <br />of the levies authorized by Articles 39, 40, 41 and 42 of Chapter <br />105 of the General Statutes as amended; and <br /> <br /> WHEREAS, a public hearing was held on Monday, November 16, <br />1987, to consider the expansion of local governmental sales and <br />use taxes authorized by Articles 39, 40, 41 and 42 of Chapter 105 <br />of the General Statutes, and interested citizens presented their <br />views to the Board of Commissioners; and <br /> <br /> WHEREAS, the Board of County Commissioners caused public <br />notice of the public hearing to be given, as required by Section <br />9 of Chapter 832 of the 1987 Session Laws, ~at least ten days <br />prior to the date of the hearing; and <br /> <br /> WHEREAS, the Board of Commissioners of Cabarrus County does <br />hereby find that adoption of the expansion of the Local <br />Government Sales and Use Tax Act within Cabarrus County is both <br />desirable and necessary to adequately finance the operation of <br />the county and the cities and towns herein; <br /> <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of County <br />Commissioners of Cabarrus County as follows: <br /> <br /> <br />