Agenda - 06-20-2002 - 2 - Laserfiche WebLink

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Summary of Procedures for Implementing the Third 1/2¢ Local Option Sales Tax (By Resolution of the Board of County Commissioners)_ (Note: Identical procedures were used for 1983 and 1986 sales taxes.) 1. Set Date of Public Hearing In order to have an official record in the minutes, the Board of County Commissioners should officially instruct the county manager to have a notice of public hearing published. 2. Give Public Notice of the Hearing State statute requires not less than 10 days public notice of public hearing to be held on the question of adoption of the local option sales tax(ref G.S. 105-517(b). The 10 days required notice is calculated as follows: • Date of publication of notice is not counted, • Next 10 calendar days are counted, and • If the 10'day is a Saturday, Sunday,or legal holiday, it is not counted as satisfying the notice requirement. You must count to the end of the next day that is not a Saturday, Sunday, or legal holiday. (G.S. 1A-1,Rule 6) Example: Notice of public hearing is published on Thursday, July 11. The count begins on Friday, July 12. Since the 10'calendar day would be Sunday, July 21, it is not counted. The period of notice would run through the end of Monday, July 22. 3. Public Hearing The hearing may be held after the 10-day notice period. 4. Adoption of Resolution The Board of County Commissioners may meet and adopt the resolution to levy the tax immediately after conclusion of the public hearing. 5. Effective Date of the Tax The tax cannot become effective any earlier than the first day of any calendar month beginning on or after July 1,2003. The Board has the option of setting a later effective date starting with the first day of the month. 6. Notice to the Department of Revenue A certified copy of the adopted resolution should be sent immediately to the Secretary of the Department of Revenue. (G.S. 105-466)