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~~=~ ~atl-to~ <br />ORANGE COUNTY BOARD OF COMMISSIONERS <br />A Resolution Levying an Additional One-Quarter Cent (1/4¢) County Sales and Use Tax <br />in Orange County <br />WHEREAS, Article 46 of Chapter 105 of the North Carolina General Statutes (NCGS Sections 105-535 <br />through 105-538) authorizes the Board to levyaone-Quarter Cent (1/4¢) County Sales and Use Tax in <br />the County, subject to an subsequent to the affirmative vote of a majority of those voting in an advisory <br />referendum held by the County on the question of whether to levy such local sales and use tax in the <br />County as required by NCGS 105-537; and <br />WHEREAS, in connection therewith, the Board has heretofore directed the Orange County Board of <br />Elections to conduct an advisory referendum on such question, which advisory referendum was held on <br />November 8, 2011; and <br />WHEREAS, the Board of Elections has certified to the Board that, in said advisory referendum, the <br />ballots were cast 10,749 (60.68%) FOR and 6,965 (39.32%) AGAINST the levy of the additional One- <br />Quarter Cent (1/4¢) County Sales and Use Tax in the County; and <br />WHEREAS, NCGS 105-537 permits the Board, after public notice of its intent to do so, to adopt a <br />resolution levying the additional One-Quarter Cent (1/4¢) County Sales and Use Tax in the County; <br />and which notice was published at least 10 days before the date of this meeting; and <br />WHEREAS, the Board has determined that the levy of the additional One-Quarter Cent (1/4¢) County <br />Sales and Use Tax in the County is necessary to fund significant pressing school facility and <br />technology needs, and infrastructure improvements needed for economic development initiatives; <br />NOW, THEREFORE, BE IT RESOLVED by the Orange County Board of Commissioners as follows: <br />Section 1. There is hereby levied within the County the additional One-Quarter Cent (1/4¢) County <br />Sales and Use Tax authorized by Article 46 of Chapter 105 of the NCGS (Sections 105-535 through <br />105-538). <br />Section 2. Collection of the additional One-Quarter Cent (1/4¢) County Sales and Use Tax by the <br />North Carolina Secretary of Revenue shall begin on April 1, 2012 and continue thereafter. <br />Section 3. The net proceeds of the additional One-Quarter Cent (1/4¢) County Sales and Use Tax <br />levied hereby shall be distributed by the Secretary of Revenue to Orange County in accordance with <br />Article 39 Chapter 105 of the North Carolina General Statutes. Notwithstanding the provisions of Article <br />39 of Chapter 105, the additional One-Quarter Cent (1/4¢) Sales and Use Tax shall not apply to the <br />sale of food that is exempt from the tax pursuant to NCGS 105-164.136. The Secretary shall not divide <br />the amount allocated to Orange County between Orange County and the municipalities within Orange <br />County. <br />Section. 4. The publication of the Notice of Intent to Adopt Resolution levying the additional One- <br />Quarter Cent (1/4¢) Sales and Use Tax in Orange County is hereby ratified and approved. <br />Section 5. This resolution shall take effect immediately upon its adoption. A certified copy of this <br />resolution shall be forwarded to the Secretary of the North Carolina Department of Revenue, P.O. Box <br />25000, Raleigh, NC 27640, along with a certified copy of the Board of Education results from the <br />advisory referendum. <br />ADOPTED this the 5th day of December, 2011. ~f'-Q~` ~ ~ <br />Bernadette Pelissier, Chair <br />Orange County Board of Commissioners <br />