Agenda - 12-14-2010 - 7f - Laserfiche WebLink

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11~ PUBLIC TRANSPORTATION SALES TAX AUTHORIZED SECTION 2.(a) Section 1(a) of S.L. 1997-417 is recodified as G.S. 105-510.1. SECTION 2.(b) Article 43 of Chapter 105 of the General Statutes, as enacted by S.L. 1997-417 and amended by Section 13(f) of S.L. 2001-427, Section 74 of S.L. 2008-134, and by subsection (a) of this section, reads as rewritten: "Article 43. "Local Government Sales and Use Taxes for Public Transportation. "Part 1. General. "§ 105-505. Short title; purpose. This Article is the Local Government Public Transportation Sales Tax Act and may be cited by that name. This Article gives the ^^••~i~-counties and transportation authorities of this State an opportunity to obtain an additional source of revenue with which to meet their needs for financing local public transportation systems. It provides -them with authority to levy ''^'f ~°~^°~~ ~"~~sales and use taxes. All such taxes must be approved in a referendum. "§ 105-506. Definitions. The definitions in G.S. 105-164.3 and the following definitions apply in this Article: Board of trustees -The governing body of a transportation authority. {~}~ Net proceeds. -Gross proceeds less the cost of administering and collecting the tax. {~-}~ Public transportation system. -Any combination of real and personal property established for purposes of public transportation. The systems may include one or more of the following: structures, improvements, buildings, equipment, vehicle parking or passenger transfer facilities, railroads and railroad rights-of--way, rights-of--way, bus services, shared-ride services, high-occupancy vehicle facilities, car-pool and vanpool programs, voucher programs, telecommunications and information, systems, ^mtegrated fare "§ 105-506.1. Exemption of food. 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). "Part 2. Mecklenburg County. "§ 105-507. Limitations. A county may not levy a tax under this a-Part unless the county or at least one unit of local government in the county operates a public transportation system. In addition, a county may not levy a tax under this a-Part unless it has developed a fmancial plan and distributed it to each unit of local government in the county that operates a local public transportation system. The financial plan must provide for equitable allocation of the net proceeds distributed to the county in consideration of the identified needs of local public transportation systems in the county, countywide human service transportation systems, and expansion of public transportation service to unserved areas in the county. "§ 105-508. Local election on adoption of sales and use tax. (a) Resolution. -The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a local sales and use tax at the rate of one-half percent (1/2%) may be levied in accordance with this a-Part. The election shall be held on a date jointly agreed upon by the boards and shall be held in accordance with the procedures of G.S. 163-287. The board of commissioners SL2009-0527 Session Law 2009-527 Page S supports public transportation, bus lanes, and busways. The term does not include, however, streets, roads, or highways except to the extent they are dedicated to public transportation vehicles or to the extent they are necessary for access to vehicle parking or passenger transfer facilities.