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1987 LEGISLATIVE GOALS PROPOSALS - SUPPLEMENTAL <br /> (As adopted by the Board of Directors-- 12/10/86) <br /> TAXATION AND FINANCE <br /> -. DISTRIBUTION OF STATE-COLLECTED LOCAL SALES TAXES <br /> Seek legislation to provide for more frequent distribution of <br /> state-collected local sales tax revenues. If more frequent <br /> distribution: is not feasible, interest should paid to local. <br /> governments for the period during which the funds are held by the <br /> state. _ <br /> REFUNDS* <br /> SALES TAX R ` <br /> _ <br /> Seek legislation to assure that state sales tames paid by local <br /> governments are refunded to those local governments. <br /> *Annual Conference Resolution provided: - <br /> "NOW, THEREFORE, BE IT RESOLVED that the North Carolina Association of <br /> County Commissioners calls on the North Carolina General Assembly to <br /> enact legislation which provides that counties, public school systems, <br /> community colleges, technical institutions, as well as any other <br /> entities currently authorized to receive refunds of state sales taxes, <br /> shall receive refunds of utility sales taxes in the same fashion as is <br /> provided in G.S. 105-164. 14 (c) for other sales taxes." <br /> (Full text of Resolution included in your packet.) <br /> ABC REVENUES - <br /> Seek legislation which would return greater revenues to county <br /> government from ABC sales. <br /> SINGLE AUDIT <br /> Seek state legislation to allow for single audit implementation for <br /> local governments so that local governments will have clear policies <br /> and procedures to follow in the administration of the required single <br /> audits and to avoid the duplication-of efforts that occur with <br /> agency-by-agency implementation and interpretation of various <br /> requirements. <br />