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7 <br />• Voters are encouraged to become educated on the Quarter Cent <br />Sales Tax option and vote on the referendum at the November 8 <br />election (Sample ballots are available on line through the Board <br />of Elections or the County dedicated -web site - <br />www.orangecountVnc.gov/salestax <br />NOTE -FYI: <br />The Quarter Cent Sales and Use Tax is a distinct option provided by <br />the State to County Governments which requires approval of a public <br />referendum to enact. There is an existing One Cent Local Sales and <br />Use Tax Levy authorized by the State legislature in 1971 (Article 39). <br />There are two different options for Counties across the State to select <br />between to distribute the One Cent Sales and Use Tax Levy between <br />the Counties and its municipalities and these are: <br />Option No. 1 -Distribute the sales tax collected based on population - <br />the County population and adds all the individual municipal <br />populations. The percent of the grand total is used to allocate the One <br />Cent Sales and Use Tax revenue. <br />Option No. 2 -Distribute the sales tax collected based on the Ad <br />Valorem Property Tax Rage levied by each taxing unit of the local <br />governments provided by the NC Department of Revenue. Orange <br />County is the taxing unit of government for not only Orange County, <br />but all special tax districts located in Orange County -Orange <br />County,. Chapel Hill-Carrboro City Schools, All Fire Districts, and the <br />Chapel Hill Downtown Service District. <br />Option No. 1 has been used by Orange County for at least the last 20 <br />years. The Board of County .Commissioners must adopt by resolution <br />during the month of April the method of distribution of the One Cent <br />Optional Sales and Use Tax Levy to be effective~in the next fiscal year. <br />