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ORANGE COUNTY <br /> Q13 <br /> BOARD OF COMMISSIONERS <br /> Action A da <br /> Item No. <br /> T <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: OCTOBER 20, 1987 <br /> SUBJECT: READOPTION OF LOCAL SALES TAX <br /> DEPARTMENT: COUNTY MANAGER PUBLIC HEARING: X Yes No <br /> ATTACHMENT(S) : INFORMATION CONTACT: MANAGER'S <br /> OFFICE,X501 <br /> RESOLUTION <br /> SENATE BILL 944 <br /> TELEPHONE NUMBER: <br /> Hillsborough - 732-8181 <br /> Chapel Hill - 968-4501 <br /> Mebane - 227-2031 <br /> Durham - 688-7331 <br /> PURPOSE: To receive public comment on readoption of local option sales <br /> taxes and adopt local option sales taxes resolution. <br /> BACKGROUND: Senate Bill 944 (ratified as Chapter 832 of the 1987 Session <br /> Laws) changed the definition of site of sale in the Local <br /> Government Sales and Use Tax Act. In order to accommodate <br /> this change in definition every county must readopt the local <br /> option sales taxes. The readoption process requires the Board <br /> to conduct a public hearing and adopt a resolution reenacting <br /> local government sales taxes within the County. <br /> RECOMMENDATION(S) : <br /> Adopt resolution reenacting local government sales taxes and <br /> authorize Chair to sign. <br />