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Pa <br />The Manager has suggested as part of the FY2010 -11 budget process that the Board consider <br />scheduling a November 2, 2010 Special Advisory Referendum Concerning the Levy of a One - <br />Quarter Cent (1/4¢) County Sales and Use Tax. Although a public hearing is not required by <br />the North Carolina General Statutes or any other provisions, the Board Chair and Vice Chair <br />determined that hearing from the public would provide the Board with additional perspectives <br />and assist the Board in the decision - making process. After the public hearing, the Board can <br />discuss the potential referendum as necessary during the June budget work sessions and be in <br />a better position to make a decision on a possible November referendum at the Board's June <br />15, 2010 regular meeting (the last meeting before the summer break). <br />It should be noted that, according to Board of Elections Director Tracy Reams, the Board of <br />Commissioners needs to make a decision on or before August 6, 2010 regarding a possible <br />November 2, 2010 one - quarter cent (1/4¢) county sales and use tax referendum in order to <br />provide the necessary time to fully prepare for the November election. This timeframe allows <br />for the coding and programming to include the referendum and appropriate time to print and <br />receive ballots. The Board of Elections is required to have absentee ballots on site and ready <br />to mail by September 3, 2010. If circumstances demand otherwise, Ms. Reams has indicated <br />that, although it creates some difficulties in planning, the Board could delay making a decision <br />until August 13, 2010. <br />Attached as information only is a draft resolution calling for a special advisory referendum on <br />the November 2, 2010 ballot on the question of whether to levy the one - quarter percent county <br />sales and use tax in Orange County. The draft resolution is provided for reference purposes <br />only and the Board is not being asked to consider the resolution at this meeting_ <br />As detailed in the draft resolution, the November 2, 2010 ballot question would ask Orange <br />County voters to vote for or against a local sales and use tax at the rate of one - quarter cent in <br />addition to all other state and local sales and use tax. It should be noted that the ballot question <br />cannot include language regarding proposed uses of the funds from the one - quarter cent tax. A <br />"sunset clause" can also not be included on the ballot question. Any action to subsequently <br />sunset an implemented sales and use tax would require additional Board action. A November <br />2, 2010 ballot question would appear as follows: <br />[ ] FOR [ ] AGAINST <br />County Sales and Use Tax <br />Local sales and use tax at the rate <br />of one - quarter percent (0.25 %) in <br />addition to all other State and <br />local sales and use taxes. <br />The attached draft resolution in its current form does not include language regarding the use of <br />the funds. If the Board does at a subsequent meeting (possibly June 15, 2010) approve the <br />resolution, the Board could at that time choose to incorporate language into the resolution <br />regarding the use of the potential funds. Alternatively, the Board could discuss and make a <br />decision on the potential uses of the additional sales tax funds at a future meeting. <br />Pending possible approval of the attached referendum resolution at a future meeting, the Board <br />may then also want to consider discussing any public education efforts to ensure voters are <br />knowledgeable regarding the ballot question. The North Carolina Association of County <br />