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, .. , __777,.. ..,==mmuimmmimmimril <br /> . . <br /> - . <br /> . . . <br /> . .. <br /> .•• <br /> • - <br /> GENERAL ASSEMBLY OF' NORTH CAROLINA <br /> • 00 2 <br /> 19e5 SESSION (REGULAR. SESSION, 1986) <br /> C . <br /> . <br /> • RATIFIED BILL <br /> • . <br /> CHAPTER .906 <br /> HOUSE BILL 1542 <br /> AN ACT 1 AUTHORIZE COUNTIES TO LEVI ADDITIONAL ONE-HALF PBBCENT <br /> LOCAL SALES AND USE TAXES. . . <br /> The General Assembly of North Carolina enacts: <br /> Section 1. . Subchapter VIII of Chapter 105 '. of the <br /> General Statutes is amended by adding a new Article to read; <br /> _ a <br /> "Article 42, <br /> . <br /> "Additional Supplemental Local. Government <br /> Sales and Use Taxes. .. <br /> • 106 105-495. . Short title.--This Article shall be known as the <br /> Additional. Supplemental Local Government Sales -and Use-Tar Act. . <br /> 006 105-496. . Purpose and intent.-r-It is the purpose al this <br /> Article to afford .the . counties and cities of this State- an <br /> opportunity to obtain an added source of revenue vitb. which to <br /> meet their growing financial needs, and to reduce their reliance <br /> - .. on other revenues, such as the property tar and federal revenue <br /> sharing, by providing all counties of the State that are subject <br /> to this Article with authority to levy one-ball percent (1/2%) <br /> sales and use taxes. . <br /> • <br /> **I 105-497. Limitations•-.--This Article applies only •to <br /> C counties that levy one percent ( 1%) sales and use taxes under <br /> , <br /> Article 39 of this Chapter or under Chapter 1096 of the 1967 <br /> • Session Laws and also levy one-half percent (1/2%) local sales <br /> and use taxes under Article 40 of this Chapter. <br /> • "S . 105- 498. . Levy and 'collection of additional taxesi..t--Any <br /> county subject to this Article may levy one-half percent (1/2%) <br /> local sales and use taxes in addition to any other State and <br /> local sales and use taxes levied pursuant to law. . Except. as <br /> provided iii this Article, the adoption, levy, collectiono <br /> distribution, administration, and repeal of these additional. <br /> taxes shall be in accordance with Article 39 of this Chapter, . In <br /> applying the provisions of Article 39 of this Chapter to this <br /> Article, references to *this Article* mean Article 42 of Chapter <br /> 105. .. All taxes levied pursuant to this Article shall be <br /> collected by the secretary and may not be collected by a taxing <br /> • county. The exemption for building materials in G. S. _ 105-468. 1 <br /> does not apply to taxes levied under this Article. . <br /> a "a -105-499, , Form of ballot.-7-(a) The form of the question to <br /> be presented on a ballot for a special election concerning the <br /> additional taxes authorized by this Article shall he; "FOR one- <br /> :. half percent (1/2%) local, sales and use taxes in addition to the <br /> current one and one-half percent ( I 1/2%) local sales and use <br /> taxes" or 'AGAINST one-half percent (1/2* local sales and use <br /> taxes in addition to the current one and one-half percent (1 <br /> 1 <br /> 1/2%) local sales and use taxes** , ! <br /> r <br /> . I <br /> ...s., (b) The form of the question to be presented on a ballot for a <br /> special election concerning the repeal of any additional taxes <br /> levied pursuant to this Article shall be: *FOR repeal of the <br /> -- -, additional one-I:mkt-percent (1/2%) local sales " a.ld- . uSe 'tax ;-- . <br /> . . <br /> . - <br />