Orange County NC Website
• <br /> GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1983 <br /> 1 to be appropriated only by the General Assembly. <br /> 2 Sec. 181 Article 39 of Chapter 105 of the General <br /> 3 statutes is amended by adding a new section to read: <br /> tt nil 105-472. 1. Itood tax reimbursement.-- (a) The Secretary of <br /> 5 Revenue shall, on a quarterly basis, determine the amount of <br /> 6 sales and use taxes that would have been collected in each taxing <br /> 7 county on food and food products for human consumption during the <br /> B preceding quarter if local one percent (1%) sales and use taxes <br /> 9 had been levied on those items during that quarter, and shall <br /> .0 distribute this tmount from revenue collected under Article 5 of <br /> P <br /> L1 this Chapter to ech taxing county and its municipalities in <br /> 12 accordance with G.S. 105-472 or Section 9 of Chapter 1096 of the <br /> 13 1967 Session Laws, as appropriate. <br /> IL (b) The quarterly distribution required under subsection (a) <br /> (I.5 shall be wade only if food and food products for human <br /> .6 consumption are not subject to one percent (1%) local sales and <br /> .7 use taxes during the preceding quarter." <br /> LB Sec. 19. (a) Sections 4 and 5 of Chapter 993, Session <br /> 9 Laws of 1981 are repealed, and no bonds may be issued under that <br /> ?O act. <br /> 1 (b) Section 54 of Chapter 1282, Session Laws of 1981 <br /> '2 (Regular session 1982) is repealed. <br /> ?3 PART III. <br /> !LA Effective Date. <br /> 1 <br /> 5 sec. 20. Sections 1 through 12 of this act shall become <br /> '6 effective June 1, 1983. Section 13 of this act shall become <br /> r . . - -1 <br />