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018 <br /> Scotland. and Wilson 0.98 <br /> Ashe, Bertie, Franklin, Hoke, <br /> Lincoln, Montgomery, and Warren 0.97 <br /> Wayne, Clay, Madison, Sampson, <br /> Wake, Lee, and Forsyth 0.96 <br /> Caswell, Gates. Mitchell, and Greene 0.95 <br /> Currituck and Guilford 0.94 <br /> Davie and Nash 0.93 <br /> Rowan and Camden 0.92 <br /> Jones 0.90 <br /> Mecklenburg 0.89 <br /> Lenoir 0.88 <br /> Columbus 0.81 <br /> !c) Distribution Between Counties and Cities. The amount distributed to <br /> allocated to each taxing county shall then be divided among the county and its <br /> municipalities in accordance with the method by which the one percent (1%) sales <br /> and use taxes levied in that county pursuant to Article 39 of this Chapter or Chapter <br /> 1096 of the 1967 Session Laws are distributed. If any taxes levied under this Article <br /> by a county have not been collected in that county for a full quarter because of the <br /> levy or repeal of the taxes, the Secretary shall .distribute a pro rata share to that <br /> county for that quarter based on the number of months the taxes were collected in <br /> that county during the quarter." <br /> Sec. 7. G.S. 105-493 reads as rewritten: <br /> "§ 105-493. Distribution of taxes. The Secretary shall, on a quarterly basis, <br /> diatt ibutc allocate the net proceeds of any one-half percent (1/2%) sales and use taxes <br /> levied under this Article in accordance with G.S. 105-486. For purposes of the <br /> di,tr ibutiurt allocation under G.S. 105-486, a county that levies one-half percent <br /> (1/2%) sales and use taxes under this Article is considered a taxing county under that <br /> section. To make the distritr<rtid,' allocation required by G.S. 105-486 and this <br /> section, the Secretary shall add the net proceeds of local sales and use taxes levied <br /> under Article 40 of this Chapter and under this Article, and shall then distribute <br /> allocate this amount to the taxing counties on a per capita basis as provided in G.S. <br /> 105-486. The amount distr ibut�.d allocated to a county that levies one-half percent <br /> (1/2%) sales and use taxes under this Article shall be adjusted by multiplying it by the <br /> appropriate adjustment factor set out in the table in G.S. 105-486(b) and then divided <br /> among the county and its municipalities on either a per capita or an ad valorem tax <br /> basis, as designated by the board of county commissioners in a resolution adopted <br /> pursuant to G.S. 105-472. if any taxes levied under this Article by a county have not <br /> been collected in that county for a full quarter because of the levy or repeal of the <br /> taxes, the Secretary shall distribute a pro rata share to that county for that quarter <br /> based on the number of months the taxes were collected in that county during the <br /> quarter." <br /> Sec. 8. G.S. 105-501 reads as rewritten: <br /> "§ 105-501. Distribution of additional taxes. The Secretary shall, on a quarterly <br /> basis, distribute- allocate the net proceeds of the additional one-half percent (1/2%) <br /> sales and use taxes levied under this Article to the taxing counties on a per capita <br /> basis according to the most recent annual population estimates certified to the <br /> Secretary by the State Budget Officer. The Secretary shall then adjust the amount <br /> allocated to each county by multiplying the amount by the appropriate adjustment <br /> factor set out in the table in G.S. 105-486(bt The amount distr iLutt rl to a allocated <br /> to each taxing county shall then be divided among the county and the municipalities <br /> ) located in the county in accordance with the method by which the one percent (1%) <br /> sales and use taxes levied in that county pursuant to Article 39 of this Chapter or <br /> Chapter 1096 of the 1967 Session Laws are distributed. <br /> Senate Bill 944 3 <br />