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<br /> Sec. 4. The last paragraph of G.S. 105-467 reads as rewritten:
<br /> "The local sales tax authorized to be imposed and levied under the provisions of
<br /> this Article shall he applicable to such retail sales, leases, rentals, rendering of
<br /> services, furnishing of rooms, lodgings or accommodations and other taxable
<br /> transactions which are made, furnished or rendered by retailers whose place of
<br /> business is located within the taxing county. The tax imposed shall apply to the
<br /> furnishing of rooms, lodging or other accommodations within the county which are
<br /> rented to transients. . • • • • •
<br /> •
<br /> • . . • • • • • S. • • - • • • • •
<br /> • 4. . , • • c • • . For the purpose of this Article, the
<br /> situs of a transaction is the location of the retailer's place of business."
<br /> Sec. 5. Section 4 of Chapter 1096 of the 1967 Session Laws, as amended,
<br /> is further amended by deleting the sentence at the end of that section that begins "No
<br /> tax shall" and substituting the following:
<br /> "For the purpose of this act, the situs of a transaction is the location of the
<br /> retailer's place of business."
<br /> Sec. 6. G.S. 105-486 reads as rewritten:.
<br /> "§ 105-486. Distribution of additional taxes. (a) County Allocation: The
<br /> Secretary shall, on a quarterly basis, dit1 jbt.t allocate the net proceeds of the
<br /> additional one-half percent (1/2%) sales and use taxes levied under this Article to the
<br /> taxing counties on a per capita basis according to the most recent annual population
<br /> estimates certified to the Secretary by the State Budget Officer.
<br /> (b) Adjustment. The Secretary shall then adjust the amount allocated to each
<br /> county under subsection (a) by multiplying the amount by the appropriate adjustment
<br /> factor set out in the table below:
<br /> - County Adjustment Factor
<br /> Dare L49
<br /> Brunswick 1.17
<br /> Orange 1.15
<br /> Carteret and Durham 1.14
<br /> Avery 1.12
<br /> Moore 1.11
<br /> Transylvania 1.10
<br /> Chowan, McDowell, and Richmond 1.09
<br /> Pitt and New Hanover 1.07
<br /> Beaufort, Perquimans, Buncombe, and Watauga 1.06
<br /> Cabarrus, Jackson. and Surry L05
<br /> Alleghany, Bladen, Robeson,
<br /> Washington, Craven, Henderson,
<br /> Onslow, and Vance - 1.04
<br /> Gaston, Granville, and Martin 1.03
<br /> Alamance, Burke, Caldwell, Chatham,
<br /> Duplin, Edgecombe, Haywood,
<br /> Swain, and Wilkes 1.02
<br /> Hertford, Union , Stokes, Yancey,
<br /> Halifax, Rockingham, and Cleveland 1.01
<br /> Alexander. Anson, Johnston
<br /> Northampton, Pasquotank.
<br /> Person.. Polk, and Yadkin 1.00
<br /> Catawba, Harnett, lredell, Pamlico,
<br /> Pender, Randolph. Stank', and Tyrrell Q.99
<br /> Cherokee, Cumberland, Davidson, Graham,
<br /> Hyde, Macon, Rutherford,
<br /> 2 Senate Bill 944
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