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Information Item <br /> Steps to Implement New Transit Sales Tax and Vehicle Tag Fees <br /> 1. Overview: Durham and Orange BOCC adopt resolutions which: <br /> A. Request that TTA levy the%cent sales tax for transit <br /> B. Request that TTA levy the additional $3 regional vehicle tag fee, and <br /> C. BOCC adopts the$7 county vehicle tag fee <br /> 2. One-half Cent Transit Sales Tax: <br /> A. BOCC for both counties pass resolution requesting that TTA levy the%cent transit <br /> sales tax; <br /> B. 105-509(a)—TTA has created special tax district and may levy sales tax; <br /> C. 105-509.1—TTA levies tax by resolution after favorable referendum vote and <br /> delivers resolution immediately to Secretary of DOR with certified statement from <br /> county board of elections; <br /> D. 105-509.1 references Article 39 of chapter 105,so 105-466 say that imposition and <br /> collection of tax can begin no earlier than first day of 2"d succeeding calendar month <br /> after date of resolution and must give DOR 90 days advance notice of tax rate <br /> change (i.e., if resolution adopted and notice given to DOR in December 2012, then <br /> tax collection can begin April 1, 2013). <br /> 3. $8($3 increase) regional vehicle tag fee: <br /> A. 105-561 (b) (3)—BOCC for both counties pass resolution approving of TTA <br /> increasing the regional vehicle tag fee from$5 to$8; <br /> B. 105-561 (b) (2)—TTA convenes its Tax Board which adopts resolution approving the <br /> $3 increase in the regional transit vehicle tag fee; <br /> C. 105-561 (b) (1)—TTA holds a public hearing on the increase in the fee; <br />