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367 <br /> <br /> Section 2. Collection of the tax by the North Carolina Secretary of <br />Revenue, and liability therefor, shall begin and continue on and after the <br />first day of October, 1983. <br /> <br /> Section 3. The net proceeds of the tax levied herein shall be distributed <br />by the Secretary of Revenue on a quarterly basis to Cabarrus County as pre- <br />scribed by G.S. 105-486. The amount distributed to Cabarrus County shall be <br />divided among the County and the municipalities herein in accordance with the <br />method by which the one percent (1%) sales and use taxes levied in Cabarrus <br />County pursuant to. Article 39 of General Statutes Chapter 105 are distributed. <br /> <br /> Section 4. This Resolution shall become effective upon its adoption and <br />a certified copy hereof shall be forwarded to the North Carolina Secretary of <br />Revenue. <br /> <br />Adopted this 31st day of August, 1983. <br /> <br /> UPON MOTION of Commissioner Payne, seconded by Commissioner Lentz and <br />unanimously carried, the meeting was adjourned. <br /> <br />Clerk to the Board <br /> <br /> <br />