Orange County NC Website
04,'15/98 11:39 $919 733 1066 \CACC <br />56 <br />j {( /L ' GE_ NERAL ASSEMBLY OF NORTH -CAROLINA 1 <br />a .C_ sr -• , SESSION 199'i.. • �:. ° "•_ ..�� },- <br />SENATE BILL 594 <br />Finance Committee Substitute Adopted .826/97 <br />Short Title: Local Sales Tax for Schools, (al) <br />Sponsors: <br />Referred to: <br />:Apra 1,1997' - <br />1 <br />ABM TO BE ENTr= <br />2 <br />AN. 'ACT TO'- AUTHORIZE: CERTAIN • COUNTIES TO LEVY ' ONE -CENT <br />3 <br />LOCAL SALES AND USE TA* XES FOR PU13LIC SCHOOL'BUIM1NGS,1 <br />4 <br />:The General Assembly of Notch :Carolina cnacts: <br />5 <br />=•: ': Section -1. Tlus -act applies to : Cabarrus, Cumberland, Franklin, and <br />6 <br />-Johnston -Counties only. <br />'Statutes <br />7 <br />_ . : :: Section-2.: . Subchapteri` VIII of Chapter : .105 of the. General ' is <br />8 <br />amended by adding -a new Article to <br />9 <br />'Tax <br />10 <br />"Second One-Cent (161 Local Government Sales and Uji <br />11 <br />"S IQS -525. Short title:. <br />12. <br />This Article is the Second One- ent (10) Local Goverment Sales*** and Use. Tax <br />13 <br />14 <br />"f 10S -526. ' Limi_tations. <br />15 <br />This Article I'es only to counties the n -c t 1 sales and use <br />16 <br />tax under Article 39 of this Chapter or, under Chapter 1096 of the 1967 Session Ljws. <br />17. <br />the first one -half cent (120 ) local sales and use tax under Article 40 of this• Chanter, <br />18 <br />and the second one -half cent (IQ) local sales and use tart under A_rticle 42 of this <br />19 <br />ChjMter, <br />20 <br />" L jQ& 27. Levy of tax. <br />21 <br />The board of commissioners of a county may byres one n re (1%) <br />22 <br />local sales and use tam -ill addition to Liu -other- then State and cat sales and use taxes <br />23 <br />levied pursuant to law. Before adQptinQ a resWution =der this section Lbe board of <br />