Agenda - 08-17-2010 - 6d - Laserfiche WebLink

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Article 46. One-Quarter Cent (1/4¢) County Sales and Use Tax. § 105-535. Short title. This Article is the One-Quarter Cent (1/4¢) County Sales and Use Tax Act. (2007-323, s. 31.17(b).) § 105-536. Limitations. This Article applies only to counties that levy the first one-cent (1¢) sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one-half cent (1/2¢) local sales and use tax under Article 40 of this Chapter, and the second one-half cent (1/2¢) local sales and use tax under Article 42 of this Chapter. (2007-323, s. 31.17(b).) § 105-537. Levy. (a) Authority. - If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of county commissioners may, by resolution and after 10 days' public notice, levy a local sales and use tax at a rate of one-quarter percent (0.25%). (b) Vote. -The board of county commissioners may direct the county board of elections to conduct an advisory referendum on the question of whether to levy a local sales and use .tax in the county as provided in this Article. The election shall be held on a date jointly agreed upon by the board of county commissioners and the board of elections and shall be held in accordance with the procedures of G.S. 163-287. (c) Ballot Question. -The form of the question to be presented on a ballot for a special election concerning the levy of the tax authorized by this Article shall be: "[ ]FOR [ ]AGAINST Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all other State and local sales and use taxes." (d) Limitation. - A tax levied under this Article may not be in effect in a county at the same time as a tax levied under Article 60 of this Chapter. (2007-323, s. 31.17(b).) § 105-538. Administration of taxes. Except as provided in this Article, the adoption, levy, collection, administration, and repeal of these additional taxes must be in accordance with Article 39 of this Chapter. G.S. 105-468.1 is an administrative provision that applies to this Article. A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a)(Sa). The Secretary shall not divide the amount allocated to a county between the county and the municipalities within the county. (2007-323, s. 31.17(b); 2007-345, s. 14.5(a); 2008-134, s. 75; 2009-445, s. 18.) 5