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v ASSEmbLY OF NORTH CAROLINA <br />~ :/ 1~1~5 ~SIC~I (REGULAR SESSION, 1986) <br /> RATIFIED BILL <br /> <br /> HOUSE BILL 15q2 <br /> aN ACT ~0 AUTflOHIZE COUNTIES TO LEVY ADDITIONAL ONE-HALF PERCENT <br /> LOCAL SALES AND USE TAXES.. <br /> The General Assembly of North Carolina enacts: <br /> Section 1. Subchapter VIII of Chapter 105-of the <br /> General Statutes is amended by adding a new Article to read: <br /> "article <br /> "Additional Supplemental Local Government <br /> Sales and Use Taxes.. <br /> "J 105-q95.. Short t(tle.--This Article shall be known as the <br /> Additional Supplemental Local Government Sales and Use Tax act.. <br /> "J 10S-~96.. PVrpose and in%en~.~-It is the purpose of this <br /> Article to afford the counties and cities of this State an <br /> opportunity to obtain an added source of revenue uith mhich to <br /> meet their grosing financial needs, and to reduce their reliance <br /> on other revenues, such as the property tax and federal revenue <br /> sharing, by providing all count/es of the State that are subject <br /> to this Article with authority to levy one-half percent (1/2~! <br /> sales and use taxes.. <br /> "% 105-~97. Limitations. T-This Article applies only to <br /> counties that levy one percent (1~) sales and use taxes under <br /> Article 39 of this Chapter or under Chapter 1096 of the 1967 <br /> Session Laws and also levy one-half percent (1/2S) local s~!es <br /> and use.taxes under Article ~0 of this Chapter. <br /> "~ 105-Qg8. Levy and collection of additional taxes~,T-any <br /> county subject to this Article may levy one-half percent (1/2%) <br /> local sal~s and use taxes in addition to any other State and <br /> local sales and use taxes levied pursuant to law. ~xcept as <br /> provided in this Article, the adoption, levy, collection, <br /> distribution, aduinistration, a~d repeal of these additional <br /> taxes shall be in accordance with article 39 of this Chapter.. In <br /> applying the provisions of Article 39 of this Chapter to this <br /> Article, references to 'this Article' mean article 42 of Chapter <br /> 105. ALI. taxes levied pursuant to this Article shall be <br /> collected b~ the Secretary amd may not he collected by a razing <br /> county. The exemption for building materials in G.$.. 105-~68.1 <br /> does not apply to taxes levied under this Article. <br /> "f 105-~99. Perm of b~llot.r-(a) The fern of the gaestion to <br /> be presented on a ballot for a special election concerning the <br /> additional taxes authorized by this Article shall be: ~FOE one- <br /> half percent (!/2~) local sales and use razes in addition to the <br /> current one and one-half percent (! 1/2~) local sales and use <br /> tares' or 'AGAINST one-half per=est (I/2~) local sales and use <br /> taxes in addition to the current one and one-half p~rcest (1 <br /> 1/2~) local sales and use tazes~.. <br /> (h) The form of the goestion to be presented on a ballot for <br /> special election concerning the re~eal of any additional taxes <br /> levied pursaant to this Article shall be: 'FO~ repeal of the <br /> additiosal one-half percent (1/2~) local sales and use taxes, <br /> <br /> <br />