Orange County NC Website
Browse       Search
43 <br />TF -5: Support legislation to restore state aid funding of pub- <br />lic libraries to the pre -2011 level of $15.7 million and elimi- <br />nate special provisions that distribute state aid outside of <br />the equitable formula developed by the State Library Com- <br />mission. <br />• State budget reductions have targeted state discretionary <br />programs such as the State Aid to Public Libraries, decreas- <br />ing funding therein by $2.5 million since 2010. <br />TF -6: Seek legislation to expand local option sales tax by <br />allowing for Board of Commissioners resolution or public <br />referendum. <br />• With the exception of the most recent '/4 cent sales tax, the <br />General Assembly has permitted all earlier statewide local <br />sales tax levies to be implemented by county resolution or <br />public referendum. <br />TF -7: Seek administrative or legislative solution to ensure <br />accurate reporting of sales tax by county. <br />• State law requires a sourcing designation known as point of <br />delivery. For purchases received at the seller's location, the <br />sale is sourced to that address. For purchases received at <br />the buyer's location, the sale of the product is sourced at <br />that address. <br />• Some retailers rely on the 5 -digit zip code to source the <br />product to the purchaser's address, but the zip code area <br />may cross county lines. Inaccurate sourcing may cause the <br />retailer to credit one county for the sale while the actual ad- <br />dress is in the neighboring county. <br />• Inaccurate sourcing issues can be compounded if the pur- <br />chaser is a large non - profit. The sales tax credit may go to <br />one county, but the refund request may be debited against <br />the county in which the actual address is located. <br />