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Tax & Finance Goals & Guiding Principles <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 /> 2015 Legislative Goals <br /> 28 North Carolina Association of County Commissioners <br />