BC 2011 06 20 Regular - Laserfiche WebLink

Home Browse Search

June 20, 2011 (Regular Meeting) Page 472 Carolina State Energy Office's Weatherization Assistance Program Pre - Qualification of Building Shell Weatherization Service Providers (Solicitation No. 2011WXSSP Issue Date: January 4, 2010) and the most recent publication of approved subcontractors. (F -5) Finance - 1/4 Cent Sales Tax Public Notice and Resolution The Cabarrus County citizens approved the 1/4 cent sales tax on a referendum dated May 17, 2011. In order to levy the tax, a ten day notice of intent to adopt a resolution on June 20, 2011 must be provided to the public. The Public Notice was published in THE INDEPENDENT TRIBUNE on June 8, 2011 and posted on the County's website ( www. cabarrus county. us ) on June 2, 2011. UPON MOTION of Commissioner Carruth, seconded by Commissioner Measmer and unanimously carried, the Board adopted the following resolution: Resolution No. 2011 - 16 RESOLUTION LEVYING AN ADDITIONAL ONE- QUARTER CENT (1/4�) LOCAL SALES AND USE TAX IN CABARRUS COUNTY WHEREAS, Article 46 of Chapter 105 of the North Carolina General Statutes (NCGS Sections 105 -535 through 105 -538) authorizes the Board to levy a one - quarter cent (1/4�) local sales and use tax in the County, subject to and subsequent to the affirmative vote of a majority of those voting in an advisory referendum held in the County on the question of whether to levy such local sales and use tax in the County as required by NCGS §105 -537; WHEREAS, in connection therewith, the Board has heretofore directed the Cabarrus County Board of Elections (the "BOE ") to conduct an advisory referendum on such question, which advisory referendum was held on May 17, 2011; WHEREAS, the BOE has certified to the Board that in said advisory referendum the ballots were cast 59.60% FOR and 40.40% AGAINST the levy of the additional one - quarter cent (1/4�) local sales and use tax in the County, WHEREAS, NCGS §105 -537 permits the Board, after public notice of its intent to do so, to adopt a resolution levying the additional one - quarter cent (1/4�) local sales and use tax in the County, which notice was published at least 10 days before the date of this meeting; and WHEREAS, the Board has determined that the levy of the additional one - quarter cent (1/4�) local sales and use tax in the County is necessary to help address and alleviate fiscal constraints within the County. NOW, THEREFORE, BE IT RESOLVED by the Board, as follows: Section 1. There is hereby levied within the County the additional one - quarter cent (1/4�) local sales and use tax authorized by Article 46 of Chapter 105 of the North Carolina General Statutes (NCGS Sections 105 -535 through 105 -538). Section 2. Collection of the additional one - quarter cent (1 /4�) local sales and use tax by the North Carolina Secretary of Revenue shall begin on October 1, 2011 and continue thereafter. Section 3. The net proceeds of the additional one- quarter cent (1/4�) local sales and use tax levied hereby shall be distributed by the Secretary of Revenue to Cabarrus County in accordance with Article 39 Chapter 105 of the North Carolina General Statutes. Notwithstanding the provisions of Article 39 of Chapter 105, the additional one - quarter cent (1/4�) local sales and use tax shall not apply to the sales price of food that is exempt from tax pursuant to N.C.G.S. 105- 164.13B. The Secretary shall not divide the amount allocated to Cabarrus County between Cabarrus County and the municipalities within Cabarrus County. Section 4. The publication of the Notice of Intent to Adopt Resolution levying the additional one - quarter cent (1/4�) local sales and use tax in the County is hereby ratified and approved. Section 5. This resolution shall take effect immediately upon its adoption. A certified copy of this resolution shall be forwarded to the Secretary of the North Carolina Department of Revenue, P.O. Box 25000,