Orange County NC Website
<br />A Special Advisory Referendum Concerning the Levy of a Gne-Quarter Cent X114¢} County <br />Sales and Use Tax was held in Grange County on November 2, 2010. The election results <br />were 20,896 votes cast FGR and 21,953 votes AGAINST an additional one-quarter cent X114¢} <br />county sales and use tax. The first possible date the Board can consider for a Special Advisory <br />Referendum Concerning the Levy of a Gne-Quarter Gent X114¢} County Sales and Use Tax <br />referendum, is November 8, 2011. North Carolina General Statutes 105-455 states that "The <br />county board of elections shall fix the date of the special election, except that the special <br />election shall not be held on the date or within 60 days of any biennial election of county <br />officers, nor within one year from the date from the date last preceding special election under <br />the section." <br />Although a public hearing is not required by the North Carolina General Statutes, the Board <br />held a public hearing on March 15, 2011 to solicit comments from the public on a possible <br />November S, 2011 Special Advisory Referendum Concerning the Levy of a Gne-Quarter cent <br />X114¢} County Sales and Use Tax. After the public hearing, the Board discussed the potential <br />referendum and directed staff to place the attached Resolution Scheduling a Special Advisory <br />Referendum Concerning the Levy of a Gne-Quarter cent X114¢} County Sales and Use Tax on <br />the April 5, 2011 meeting. The Board also directed staff to schedule a public hearing at the <br />April 5, 2411 meeting on the possible uses for the potential proceeds from the additional sales <br />tax if approved by voters. That public hearing is on the agenda later during this April 5, 2011 <br />regular Board meeting. <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 Au ust 23 2011 regarding a possible <br />November 8, 2011 one-quarter cent X114¢} 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 19, 2011. <br />Attachment 1 is a resolution for Board consideration calling for a special advisory referendum <br />on the November 8, 2011 ballot on the question of whether to levy the Article 46 one-quarter <br />percent county sales and use tax in Grange County. <br />As detailed in the resolution, the November 8, 2x11 ballot question would ask Grange County <br />voters to vote for or against a local sales and use tax at the rate of ane-quarter cent in addition <br />to all other state and local sales and use tax. It should be noted that the ballot question cannot <br />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 additionallseparate Board action. A <br />November 8, 2011 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 X0.25°/Q} in <br />addition to all other State and <br />local sales and use taxes. <br />