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Agenda - 11-04-2010 - 7b
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Agenda - 11-04-2010 - 7b
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11/10/2015 11:07:00 AM
Creation date
10/29/2010 12:38:19 PM
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BOCC
Date
11/4/2010
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
7b
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Minutes 11-04-2010
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\Board of County Commissioners\Minutes - Approved\2010's\2010
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�.��.� a 5 <br /> Article 46. <br /> One-Quarter Cent(1/4¢) County Sales and Use Tax. <br /> § 105-535. Short title. <br /> This Article is the One-Quarter Cent (1/4¢) County Sales and Use Tax Act. <br /> (2007-323, s. 31.17(b).) <br /> § 105-536. Limitations. <br /> This Article applies only to counties that levy the first one-cent (1¢) sales and use tax <br /> under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the <br /> first one-half cent (1/2¢) local sales and use ta�c under Article 40 of this Chapter, and the <br /> second one-half cent (1/2¢) local sales and use tax under Article 42 of this Chapter. <br /> (2007-323, s. 31.17(b).) <br /> § 105-537. Levy. <br /> (a) Authority. — If the majority of those voting in a referendum held pursuant to <br /> this Article vote for the levy of the tax, the board of county commissioners may, by <br /> resolution and after 10 days' public notice, levy a local sales and use tax at a rate of <br /> one-quarter percent(0.25%). <br /> (b) Vote. — T$e board of county commissioners may direct the county board of <br /> elections to conduct an advisory referendum on the question of whether to levy a local <br /> sales and use tax in the county as provided in this Article. The election shall be held on a <br /> date jointly agreed upon by the board of county commissioners and the board of elections <br /> and shall be held in accordance with the procedures of G.S. 163-287. <br /> (c) Ba11ot Question. —The form of the question to be presented on a ballot for a <br /> special election concerning the levy of the tax authorized by this Article sha11 be: <br /> "[] FOR [] AGAINST <br /> Local sales and use ta�� at the rate of one-quarter percent (0.25%) in addition <br /> to a11 other State and local sales and use ta��es." <br /> (d) Limitation. —A taa� levied under this Article may not be in effect in a county <br /> at the same time as a ta.x levied under Article 60 of this Chapter. (2007-323, s. 31.17(b).) <br /> § 105-538. Administration of taxes. <br /> Except as provided in tlus Article, the adoption, levy, collection, administration, and <br /> repeal of these additional taxes must be in accordance with Article 39 of tlus Chapter. <br /> G.S. 105-468.1 is an administrative provision that applies to this A.rticle. A tax levied <br /> under this Article does not apply to the sales price of food that is exempt from tax <br /> pursuant to G.S. 105-164.13B or to the sales price of a bundled transaction taxable <br /> pursuant to G.S. 105-467(a)(Sa). The Secretary shall not divide the amount allocated to a <br /> county between the county and the municipalities within the county. (2007-323, s. <br /> 31.17(b); 2007-345, s. 14.5(a); 2008-134, s. 75; 2009-445, s. 18.) <br />
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