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thus seducing local .sales and use taxes to one and one-h'alf percent {! t/2~)' or 'AGAI~S! repeal of the additional one-half percent (1/2~) local sales and Use taxes, thus reducio9 local ~les and use t~xes to One and one-half percent ¢! "~ t05-500o ~eta~__l collection bracket.--The folloeinq bracket applies to collections by retailers in a county that levies additional sales and use taxes under this ~rticle: (1) Jo aaount on sales of less than 9~; (2) t~ on sales of 9~ to 23~; ~3) 2g on sales of 2~ to (~) 3~ on sa/es of qgg to 67g; (5) qg un sales of 68; to (6) ~ on sales of 86~ to $t.09; and (?) Sales uf over $1. 09 - straight five percent (5~) with aa jog fractions qovernlng. "~ 105-§0~. Distribution of additional taxes.--The Secretary shall, on a quarterl~ basis, distribute the net proceeds of the additional one-half percent (~/2~! sales and use taxes levie~ under this article to the taxing counties on a per capita basis according to toe nest recent annual population fstiaates certified to the Secretary by t~e State Budget Officer. The amount distributed to a teeing county shall then be divides among the county and the municipalities lccated in the county in accordance with the metho~ by which the o~e percent (1~) sales and use taxes levied in that county pursuant to Article 39 of this Chaptex or Chapter 1096 of the 1~67 Sessios Laws are distributed. If any taxes levied under this Article by a couuty have not been collected in that cousty fur e full quarter because of th6 levy or repeal of the taxes, the Secretary shall distribute a pro rata share to that county for that quarter based on th~ nuab6r of soaths the ta~es Yere collected in that county during the quarter. "% 105-502. Use of .additional.tax revenue bT countie~.--(a) £xcept as provided by subsection ~b} of ~nis section, revenn~ received ky a county under this Article shall ~e subject to the following restrictions: {1) sixty percent (60~) Of the revenues received by the county during the first two fiscal years in which the tax is in ~ffect; fifty Rercent (50~) of the revenues received b~ the county during the next two fiscal years; (3] forty percent (~0~) of the revenues received by the county during the next four fiscal years; (~) thirty percent (~0~} of the revenues received by the county d~ring the next rye fiscal years; and {5) tuent~ percent {20%) of the revenues received by the county during the next fiscal year nay be used by the county only for public school capital outla~ purposes or to retire any indebtedness incurred by the county for these purposes durin9 the period beginning five years prior to the dat~ the faxes took effect. (bi The &oral Government Comaission may, upon petition by a county, authorize ~ county t~ use part or all of its tax r6venue, (. 2 House Bill 15q2