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t ► <br /> 014 <br /> A RESOLUTION REENACTING LOCAL GOVERNMENT <br /> SALES TAXES WITHIN ORANGE COUNTY <br /> WHEREAS, the North Carolina General Assembly authorized <br /> the levy of local government sales and use taxes through <br /> enactment of Chapter 77 of the 1971 Session Laws, codified as <br /> Articles 40 and 41 of Chapter 105 of the General Statutes; <br /> and Chapter 906 of the 1985 Session Laws (Regular Session, <br /> 1986) , codified as Article 42 of Chapter 105 of the General <br /> Statutes; and <br /> WHEREAS, these sales and use taxes authorized by the <br /> General Assembly have been levied in Orange County by action <br /> of the Board of Commissioners acting pursuant to the author- <br /> izing legislation; and <br /> WHEREAS, enactment by the General Assembly of Chapter <br /> 832 of the 1987 Session Laws redefined the situs of a trans- <br /> action for the purpose of collecting local government sales <br /> and use taxes, thus redefining the application of those taxes <br /> and requiring readoption of these taxes by county board of <br /> commissioners; and <br /> WHEREAS, Section 10 of Chapter 832 of the 1987 Session <br /> Laws provides that failure to adopt expansion of the Local <br /> Government Sales and Use Tax Act will result in repeal of <br /> these taxes in Orange County because they would be inconsis- <br /> tent with the scope of the levies authorized by Articles 39 , <br /> 40, 41 and 42 of Chapter 105 of the General Statutes as <br /> amended; and <br /> WHEREAS, a public hearing was held on October 20, 1987 <br /> to consider the expansion of local government sales and use <br /> taxes authorized by Articles 39, 40, 41 and 42 of Chapter 105 <br /> of the General Statutes, and interested citizens presented <br /> their views to the Board of Commissioners; and <br /> WHEREAS, the Board of County Commissioners caused public <br /> notice of the public hearing to be given, as required by <br /> Section 9 of Chapter 832 of the 1987 Session Laws, at least <br /> ten days prior to the date of the hearing; and <br /> WHEREAS, the Board of Commissioners of Orange County <br /> does hereby find that adoption of the expansion of the Local <br /> Government Sales and Use Tax Act within Orange County is both <br /> desirable and necessary to adequately finance the operation <br /> of the county and the cities and towns herein; <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of County <br /> Commissioners of Orange County as follows: <br /> Section 1. The expansion of the Local Government Sales <br /> and Use Tax Act, as defined in Section 4 of Chapter 832 of <br /> the 1987 Session Laws, is hereby adopted. The taxes hereby <br /> imposed and levied shall apply to the same extent and be <br /> subject to the same limitations as are set forth in Articles <br />