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14~ z depend upon consumption. He pointed out that the alternative to a sales tax would be a property tax. Commissioner j~7illhoit recognized those in the audience who wanted to make comments about the one half cent sales tax. Mayor Joe Nassif, Mayor of Chapel Hill, read a resolution for the record: 6VHEREAS, The North Carolina General Assembly in its 1983 session authorized the enactment of an additional one half cent sales tax on a local option basis in each county, and WHEREAS, the Orange County Board of Commissioners will hold a public hearing on rIarch l3, 1984 on whether to enact the one half cent sales tax in Orange County. NOt4 THEREFORI; BE IT RESOLVED by the Council of the Town of Chapel Hi11 that the Council finds the enactment of the one half cent local option sales tax in the best interest of the people of Chapel Hill and Orange County and urges its enactment at the appropriate time. BE IT FURTHER RESOLVED that the mayor should cause a copy of this resolution be presented to the Orange County Board of Commissioners at the public hearing an this matter March 13, 198~f. Mayor Pdassif made the following observations: (1) the sales tax is not a controversial topic; (2> the tax is needed because of the reduction in federal and state taxes; (3) this tax will help resolve the problem of obtaining additional funds without a property tax, and (4) there are _ needs beyond the schools. If the tax is enacted, Chapel Hill will use the money for services for all the people in the Chapel Hi11 area and for County improvements. tIayor Porto, Mayor of Carrboro, summarized their: Boards position on the one half cent sales tax which is contained in a resolution stating that the Board of Alderman strongly urges the Orange County Board of Commissioners to enact the additional sales tax as soon as reasonably possible. He noted that within about five years mast of the land within the jurisdiction of Carrboro will be developed which will limit the new resources coming in with the standard tax base. There Yeas been a 2~'; growth within the last three years. The tax is fair and stable and will help meet the needs of Carrboro. Watts Hill, Jr., representing the Chapel Hill-Carrboro Chariber of Commerce presented a 33 page report reading the first two pages as follovrs: Chamber of Commerce Position Paper The l/2 Cent Optional Sales Tax School and OtheroCapital Needs SiiMMARV ; -- The Cha el Hill-Carrboro Chamber of Commerce sup orts implementation of a 1/2 cent sales tax by resolution aip- the Orange County Board of Commissioners as soon as racticable. Such action would make Orange County the, ylst among l00 counties to elect this option. Of the remainingq 9 counties which have not acted as yet 5 in central North Carolina, including Durham and U~ake bounties, are expected to act favorably in the near future. The chamber believes that excellence in our public schools is the universal wish of Orange Count residents. To achieve excellence requires adequate facilities. School capital a-mproyement needs--including re air and maintenance of ex~.st>.ng facilities--have been ~eferred due to economic recession and a wish to maintain existing property tax rates. The economy has improved. The optional sales tax was enacted by the legislature to provide funds to meet school capital needs ana fhe water and sewer needs of municipalities. _ The chamber believes that the net economic and social