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If any taxes levied under this Article by a county have not been collected in that -0--9
<br /> county for a full quarter because of the levy or repeal of the taxes, the Secretary shall
<br /> distribute a pro rata share to that county for that quarter based on the number of
<br /> months the taxes were collected in that county during the quarter."
<br /> Sec. 9. The board of commissioners of any county may, by resolution,
<br /> after 10 days' public notice and a public hearing held pursuant thereto, adopt the
<br /> expansion of the local sales tax levy provided in this act. Upon adoption of such a
<br /> resolution, the board of commissioners shall forward a copy of the resolution to the
<br /> Secretary of Revenue. Pursuant to the provisions of G.S. 105-483, 105-490, and 105-
<br /> 498, adoption of the expansion of the Local Government Sales and Use Act provided
<br /> in Section 4 of this act constitutes adoption of an equivalent expansion of the local
<br /> sales taxes levied under Articles 40, 41, and 42 of Chapter 105 of the General
<br /> Statutes.
<br /> Sec. 10. If a county fails to adopt the expansion of the Local
<br /> Government Sales and Use Tax Act provided in Section 4 of this act on or before
<br /> February 1, 1988, the sales and use taxes levied by the county pursuant to Articles 39,
<br /> 40, 41, and 42 are repealed effective March 1, 1988, because they will be inconsistent
<br /> with the scope of the levies authorized by those Articles as amended effective March
<br /> 1, 1988. If Mecklenburg County fails to adopt the expansion of Section 4 of Chapter
<br /> 1096 of the 1967 Session Laws provided in Section 5 of this act on or before
<br /> February 1, 1988, the sales and use tax levied by Mecklenburg County pursuant to
<br /> Chapter.1096 of the 1967 Session Laws is repealed effective March 1, 1988, because it
<br /> will be inconsistent with the scope of the levy authorized by that Chapter as amended
<br /> effective March 1, 1988, and the sales and use taxes levied by Mecklenburg County
<br /> pursuant to Articles 40, 41, and 42 are repealed effective March 1, 1988, because
<br /> those Articles will no longer apply to Mecklenburg County, as provided in G.S. 105-
<br /> 482, 105-489, and 105-497. If the sales and use taxes levied by a county are repealed
<br /> as provided in this section because the county failed to adopt the expansion of the 1
<br /> local sales tax levy, the county may, on or after March 1, 1988, levy local sales and
<br /> use taxes in accordance with the provisions of Articles 39, 40, 41, and 42 of Chapter
<br /> 105 of the General Statutes and Chapter 1096 of the 1967 Session Laws, as
<br /> applicable.
<br /> Sec. 11. This act does not affect the rights or liabilities of the State, a
<br /> taxpayer, or other person arising under a statute amended or repealed by this act
<br /> before its amendment or repeal; nor does it affect the right to any refund or credit of
<br /> a tax that would otherwise have been available under the amended or repealed
<br /> statute before its amendment or repeal.
<br /> Sec. 12. It is the intent of the General Assembly that a Select Committee
<br /> composed of members of the General Assembly shall be appointed to study the
<br /> impact on local sales and use tax revenue and the administrative cost savings to the
<br /> State of consolidating the local sales and use taxes levied under Articles 39, 40, 41,
<br /> and 42 of Chapter 105 of the General Statutes and under Chapter 1096 of the 1967
<br /> Session Laws, as amended, with the State sales and use tax levied under Article 5 of
<br /> Chapter 105 of the General Statutes. It is further intended that the Select Committee
<br /> shall report to the 1987 General Assembly on the first day of the 1988 Regular
<br /> Session.
<br /> Sec. 13. It is the intent of the General Assembly that if the local sales
<br /> and use taxes levied under Articles 39, 40, 41, and 42 of Chapter 105 of the General
<br /> Statutes and under Chapter 1096 of the 1967 Session Laws, as amended, are at a later
<br /> date consolidated with the State sales and use taxes levied under Article 5 of Chapter
<br /> 105 of the General Statutes, then the legislation enacting the consolidation shall also
<br /> change the method of distributing the proceeds of the excise tax on liquor levied
<br /> under G.S. 105-113.80(c) from the current formulation to a new method that would
<br /> 4 Senate Bill 944
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