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<br />SECTION 2.(d) G.S. 105-164.14(c) is amended by adding a new subdivision to
<br />read:
<br />"(c) Certain Governmental Entities. - A governmental entity listed in this subsection is
<br />allowed an annual refund of sales and use taxes paid by it under this Article on direct purchases
<br />of tangible personal property and services, other than electricity, telecommunications service,
<br />and ancillary service. Sales and use tax liability indirectly incurred by a governmental entity on
<br />building materials, supplies, fixtures, and equipment that become a part of or annexed to any
<br />building or structure that is owned or leased by the governmental entity and is being erected,
<br />altered, or repaired for use by the governmental entity is considered a sales or use tax liability
<br />incurred on direct purchases by the governmental entity for the purpose of this subsection. A
<br />request for a refund must be in writing and must include any information and documentation
<br />required by the Secretary. A request for a refund is due within six months after the end of the
<br />governmental entity's fiscal year.
<br />This subsection applies only to the following governmental entities:
<br />23 A special district created under Article 43 of this Chapter "
<br />SECTION 2.(e) G.S. 159-81(1) reads as rewritten:
<br />"The words and phrases defined in this section shall have the meanings indicated when used
<br />in this Article:
<br />(1) "Municipality" means a county, city, town, incorporated village, sanitary
<br />district, metropolitan sewerage district, metropolitan water district, county
<br />water and sewer district, water and sewer authority, hospital authority,
<br />hospital district, parking authority, special airport district, special district
<br />public .transportation authority, regional transportation authority, regional
<br />natural gas district, regional sports authority, airport authority, joint agency
<br />created pursuant to Part 1 of Article 20 of Chapter 160A of the General
<br />Statutes, a joint agency authorized by agreement between two cities to
<br />operate an auport pursuant to G.S. 63-56, and the North Carolina Turnpike
<br />Authority created pursuant to Article 6H of Chapter 136 of the General
<br />~~ Statutes, but not any other forms of State or local government.
<br />SECTION 2.(fj G.S. 160A-460 reads as rewritten:
<br />"§ 160A-460. Definitions.
<br />The words defined in this section shall have the meanings indicated when used in this Part:
<br />(1) "Undertaking" means the joint exercise by two or more units of local
<br />government, or the contractual exercise by one unit for one or more other
<br />units, of any power, function, public enterprise, right, privilege, or immunity
<br />of local government.
<br />(2) "Unit," or "unit of local government" means a county, city, consolidated
<br />city-county, local board of education, sanitary district, facility authority
<br />created under Part 4 of this Article, special district created under Article 43
<br />of Chapter 105 of the General Statutes or other local political subdivision,
<br />authority, or agency of local government."
<br />SECTION 2.(g) G.S. 160A-20(h) is amended by adding a new subdivision to read:
<br />" 14 A special district created under Article 43 of Chapter 105 of the General
<br />Statutes."
<br />SECTION 2.(h) Section 3.1 of S.L. 1997-417, as added by Section 30 of S.L.
<br />2006-162, reads as rewritten:
<br />"SECTION 3.1. A county authorized to impose a tax under Part 2 of Article 43 of Chapter
<br />105 of the General St:t~~te~ w~ e: ^^*oa ~-~ Port 1 v~ ~~Statutes is considered an authority
<br />under Article 50 of Chapter 105 of the General Statutes, as enacted by Section 3 of this of this
<br />act, and the board of commissioners of that county is considered the board of trustees of the
<br />authority under Article 50. G.S. 105-554 of Article 50 does not apply to the proceeds of a tax
<br />imposed by county considered an authority under this section. The proceeds of a tax imposed
<br />by a county considered an authority under this section must be transferred to the largest city in
<br />that county operating a public transportation system. The proceeds of a tax imposed by a
<br />county considered an authority under this section must be transferred to the largest city in that
<br />county operating a public transportation system and used only for financing, constructing,
<br />SL2009-0527 Session Law 2009-527 Page 11
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