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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 198° <br /> 1. motor vehicle shall pay a tax at the rate of eight percent (8%) <br /> 2 on the purchase price of the vehicle, as determined in accordance <br /> 3 with G.S. 105-164. P(1) ." <br /> Sec. . 11. . Article 5 of Chapter 105 of the General <br /> 5 Statutes is amended by adding a new Division to read: <br /> 6 "Division IX. . <br /> 7 "Distribution of Part of State Sales and Use Taxes to <br /> 8 Counties and Cities. . <br /> 9 n6 105- 165. _ Quarterly distribution- of five percent- (5%) -State <br /> 10 sales and use taxes. (a) Distribution. . The Secretary shall <br /> 11 quarterly distribute to each county and city that unit's per <br /> 12 capita share of five percent (5%) State sales and use taxes <br /> 13 collected the preceding quarter. . To make this per capita <br /> 14 distribution, the Secretary shall determine the total population <br /> i5 of the counties, including any cities located in the counties, <br /> 16 plus the population of the cities. . The Secretary shall then <br /> 17 compute a per capita distributable amount by dividing the amount <br /> 18 to be distributed by the total population. _ Bach county or city <br /> 19 shall receive the product of the population of the county or city <br /> 20 and the per capita figure. . The Secretary shall use the most <br /> 21 recent annual population estimates certified by the State Budget <br /> 22 Officer in determining the population of counties and cities. . <br /> 23 (b) Use. Revenue distributed to a county or city under this <br /> 24 section may be used for any public purpose. . <br /> 25 (c) 'City' Defined. . As used in this section, the term 'city' <br /> 26 has the same meaning as in. G.S. . 153A-1 (1). " <br /> 27 Sec. . 12. . Division I of Article 4 of Chapter 105 of the <br /> 28 General Statutes is amended by adding a new section to read: <br /> 4 House Bill 1314 <br />