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A RESOLUTION CONCERNING REFUNDS OF UTILITY SALES TAXES <br /> WHEREAS, Chapter 1097 of the 1983 Session Laws changed the <br /> utility excise tax to a sales tax on utilities; and <br /> WHEREAS, G.S. 105-164.14 (c) provides that counties, <br /> municipalities, and certain other units of local government may <br /> receive refunds of state sales taxes paid by such units; and_ <br /> WHEREAS, the North Carolina Association of County Commissioners - <br /> in February,. 1985, at its Legislative Goals Conference adopted as a <br /> priority goal the passage of legislation which would authorize the <br /> refund of sales taxes paid on utilities by local governments; and <br /> WHEREAS, such legislation was introduced .in the 1985 Session of <br /> - the General Assembly but was not enacted. - <br /> NOW, THEREFORE, BE IT RESOLVED that the Worth Carolina <br /> Association of County Commissioners calls on the North Carolina <br /> ..General Assembly to enact legislation which provides that counties, <br /> public school systems, community colleges, technical institutions, as <br /> well as any other entities currently authorized to receive refunds of <br /> state sales taxes, shall receive refunds of utility sales taxes in the <br /> same fashion as is provided in G.S. 105-164.14 (C) for other sales <br /> taxes. <br /> FURTHER, BE IT RESOLVED that copies of this resolution be <br /> forwarded to the appropriate State and federal officials. <br /> Adopted this 16th day of August, 1986, in Winston-Salem, North <br /> Carolina. <br /> Attest: - • <br /> d a <br /> Presiders Virginia T. Oliver <br /> • <br /> C 440 • I <br /> • <br /> Executive Direc o , C. Ronald Aycock <br />