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Summary of Procedures for Implementing the <br /> Addi~tional ½¢ Local Option Sales Tax <br /> (By Resolution of the Board of County Commissioners) <br /> [Identical procedures were used for 1983 sales tax) <br /> <br /> 1. Set Date of Public Hearing <br /> <br /> In order 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 adoption of the <br /> local option sales tax (ref: G.S. 105-466(b)). The l0 days <br /> required notice is 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.1A-1, Rule 6) <br /> <br /> Example: Notice of public hearing is published on Thursday, <br /> July 10. The count begins on Friday, July 11. 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 bearing may be held after the ]0 day notice period. <br /> <br />4. Adoption of Resolution <br /> <br /> The board of county commissioners may meet and adopt the <br /> resolution to levy the tax immediately after conclusion of the <br /> public hearing. <br /> <br />5. Effective Date of the Tax <br /> <br /> The tax cannot become effective any earlier than the first day of <br /> the second succeeding calendar month after the date of adoption <br /> of the resolution (G.S.105-466[c]). Thus, for resolutions <br /> adopted during July, 1986, the earliest effective date would be <br /> September 1. The board has the option of setting a later <br /> effective date starting with the first day of the month. <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 />Summary/re,an2 <br /> <br /> <br />