Agenda - 02-02-1999 - 10b - Laserfiche WebLink

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From: NCACC Staff Date: 1115199 Time: 4:31:06 PM Page 1 of 4 Fax Memorandum 60 ' North Carolina Association of County Commissioners Mailing Address: P. O. Box 1488, Raleigh, NC 27602 -1488 q' r StreetAddress. Albert Coates Local Government Center, 215 N. Dawson Street, Raleigh, NC 27603 Telephone: 919- 715 -2893 • Fax: 919 - 733 -1065 • Email: NCACC(a,NCACC.org Home Page Address: httpJ /www.ncacc.org To: County Managers Subject: Adopted Legislative Goals For 1999 -2000 Date: January 15, 1999 I. TAXATION AND FINANCE Local Option Sales Taz Support legislation authorizing counties to enact an additional one percent (1 0/6) local option sales tax by resolution of the Board of County Commissioners, with food purchased for home consumption exempted from the additional tax. Menu of Revenue Sources Support legislation to authorize counties to enact optional local taxes and fees with voter approval from a menu of various revenue sources to include: local sales taxes, land transfer taxes, impact fees, automobile registration fees, prepared meals taxes, and occupancy taxes as have been authorized under local act for certain counties. Reimbursements For Lost Local Revenue Support legislation to restore growth in reimbursements provided by the state to replace local revenues lost when the General Assembly repealed certain local property taxes. Sales Tax Exemption Support legislation to exempt counties, cities, school boards and community colleges from payment of state and local sales taxes on government purchases. Property Tax Exemptions Support legislation to (1) establish more concise and accurate statutory definitions of "hospital" and "charitable purposes" as applied to hospitals as well as educational, scientific, literary, charitable, historical, religious, and benevolent entities; (2) establish a statutory threshold for determining levels of charitable care to be provided by tax exempt organizations; and (3) to amend G.S. 105 -282.1 to authorize a county tax assessor to approve or deny applications for the exemption of recycling facilities from local property taxes after exemption certificates are issued by state agencies. Automobile Property Tax Support legislation to improve the system through which property taxes on motor vehicles are collected, specifically: • adding provisions to allow the Division of Motor Vehicles to change a vehicle owner's mailing address without the vehicle owner's authorization; • adding provisions to require the Division of Motor Vehicles to provide Social Security numbers of the owners of registered motor vehicles that have been blocked from registration to the county tax collector, and • providing for a 2% penalty in the first month that taxes on registered motor vehicles are past due. Tobacco Settlement Funds Seek state legislative and administrative action to ensure that counties receive a portion of the state tobacco settlement: to reimburse counties for property tax diminution, costs associated with medical expenditures related to smoking and for economic losses suffered in tobacco - dependent communities.