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Motion 6—A motion was made by Commissioner Gordon, seconded by Commissioner Halkiotis to <br /> adopt the County Fee Schedule as presented. <br /> VOTE: UNANIMOUS <br /> b. Resolution Reaardina Article 44 One-half Cent Local Government Sales and Use Tax <br /> The Board considered a draft resolution regarding the third one-half cent local government sales and <br /> use tax authorized by Section 34.14(a) of Session Law 2001-424 and codified as Article 44 of the North Carolina <br /> General Statutes. <br /> John Link said that during this last year and for the coming year, the County is losing four million <br /> dollars that the General Assembly has sequestered or retained in Raleigh. There was a public hearing on June <br /> 201" on the option of implementing the third one-half cent sales and use tax. The tax will be effective July 1, 2003. <br /> Rod Visser said that there is a provision in the resolution that the date could be moved up, should the <br /> legislature consider moving up the effective date. <br /> A motion was made by Commissioner Halkiotis, seconded by Commissioner Brown to approve and <br /> authorize the Chair to sign the resolution as stated below: <br /> The County of Orange <br /> The State of North Carolina <br /> RESOLUTION LEVYING THE THIRD ONE-HALF CENT (1/2¢) <br /> LOCAL GOVERNMENT SALES AND USE TAX AND PRESCRIBING <br /> THE METHOD OF DISTRIBUTION OF THE PROCEEDS <br /> WITHIN ORANGE COUNTY <br /> WHEREAS, The General Assembly has authorized the Orange County Board of Commissioners to levy a one-half <br /> percent(1/2%)local sales and use tax by enacting N.C.G.S. 105-517(b) in Section 34.14(a)of Session Law 2001-424, <br /> and, <br /> WHEREAS, The Orange County Board of Commissioners held the public hearing on the issue of adopting this <br /> resolution on June 20, 2002, as required by N.C.G.S. 105-517(b)and proper public notice of the Board's intent to <br /> consider this resolution was provided as required by N.C.G.S. 105-517(b),and, <br /> WHEREAS, The General Assembly levied a one half percent(1/2%)state sales tax effective October 16, 2001 by <br /> enacting Section 34.14(a) of Session Law 2001-424, and this tax expires July 1, 2003, and, <br /> WHEREAS, Orange County anticipates losing approximately$3.1 million in funds made available by the State of North <br /> Carolina to replace revenue lost because of legislative action: (1)to repeal sales taxes imposed on purchases made with <br /> Food Stamps,(2)to repeal property taxes imposed on inventories held by manufacturers,retailers and wholesalers, (3)to <br /> repeal taxes on intangible personal property, and, (4)to reduce taxes levied on residential property owned by low-income <br /> elderly taxpayers, and, <br /> WHEREAS, The Orange County Board of Commissioners hereby finds that,particularly in light of the circumstances <br /> cited herein,the levy of The Third One-Half Cent(1/2¢)Local Government Sales and Use Tax is necessary to adequately <br /> finance the operations of the county and the cities and towns herein. <br /> NOW, THEREFORE, BE IT RESOLVED by the Orange County Board of Commissioners: <br /> (1) There is hereby imposed and levied within Orange County The Third one-half cent(1/2¢)Local <br /> Government Sales and Use Tax authorized by Section 34.14(a)of Session Law 2001-424 and codified as <br /> Article 44 of Chapter 105 of the General Statutes of North Carolina. The tax hereby imposed and levied <br /> shall apply to the same extent and be subject to the same limitations as are set forth in said Session Law <br /> 2001-424. <br /> (2) Collection of the tax by the North Carolina Secretary of Revenue, and liability therefore, shall begin and <br /> continue on and after the first day of July 2003, or sooner, if allowed by law. <br /> (3) The net proceeds of the tax levied herein shall be distributed by the Secretary of Revenue on a monthly <br /> basis to Orange County as prescribed by N.C.G.S. 105-520. The amount distributed to Orange County shall <br /> be divided among the county and the municipalities herein in accordance with the method by which the one <br />