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September or October of the odd-numbered year as listed in G S 163-279(a�(2),(3) or(4) but <br /> only if at least one mumcipali1y in the county is holding a primary or election on that date The • <br /> board of commissioners shall hold a public hearing on the question at least 30 days before the <br /> date the election is to be held. <br /> U Ballot Question.—The form of the question to be presented on a ballot for a special <br /> election concerning the levy of a tax authorized by this Article shall be: <br /> FOR j] AGAINST <br /> One-quarter percent(1/4%) local sales and use taxes in addition to the current local <br /> sales and use taxes,to be used only for public transportationsystems.' <br /> '1 105-510.15. Levy and collection of sales and use tax <br /> If the majority of those voting in a referendum held pursuant to this Part vote for the levy of <br /> the tax, the board of commissioners of the county may, by resolution levy one-quarter percent <br /> (1/4%) local sales and use taxes in addition to any other State and local sales and use taxes <br /> levied pursuant to law. Except as provided in this Part the adoption levy, collection <br /> administration, and repeal of these additional taxes shall be in accordance with Article 39 of <br /> this Chapter. In applying the provisions of Article 39 of this Chapter to this Part references to <br /> 'this Article'mean'Part 4 of Article 43 of Chapter 105 of the General Statutes.' <br /> '1105-510.16. Distribution and use of taxes <br /> (a) Distribution. — The Secretary shall on a monthly basis allocate to each taxing <br /> county the net proceeds of the tax levied under this Part by that county If the Secretary collects <br /> taxes under this Part in a month and the taxes cannot be identified as being attributable to a <br /> particular taxing county the Secretary shall allocate these taxes among the taxing counties in <br /> proportion to the amount of taxes collected in each county under this Part in that month and <br /> shall include them in the monthly distribution <br /> The Secretary shall distribute the net proceeds of the tax levied by a cog= on a per capita <br /> basis among the county and the units of local government in the county that operate a public <br /> transportation system as follows: <br /> J To the county based on the population of the county that is not in an <br /> incorporated area, and to the munigW' alities within the county based on the • <br /> population of that municipality that is located within that county To <br /> determine the population of each county and each municipalfty, the <br /> Secretary shall use the most recent annual estimate of population certified by <br /> the State Budget Officer. <br /> Notwithstanding subdivision (1) of this subsection if a municipality. to <br /> which funds are to be allocated neither operates nor contracts for the <br /> operation of a public transportation system the population of that <br /> mumcipahty shall be excluded from the calculations of subdivision (1) of <br /> this subsection. <br /> �3) Notwithstanding subdivision (1) of this subsection if a county to which <br /> funds are to be allocated neither operates nor contracts for the operation of a <br /> public transportation system the population of that county not in an <br /> incorporated area shall be excluded from the calculations of subdivision (1) <br /> of this subsection. <br /> If a county or a municipality that does not receive an allocation of funds on account of <br /> subdivision (2) or (3) of this subsection begins to operate or contract for the operation of a <br /> public transportation system that county or municipality shall begin receiving funds beginning <br /> the first day of July that is more than 30 days thereafter. <br /> ((b) Use. — A county or municipality may use funds received under this Part only for <br /> financing constructing operating and maintaining_public transportation systems Every unit of <br /> government shall use funds to supplement and not to supplant or replace existing funds or other <br /> resources for public transportationsystems." <br /> SECTION 2.(c) Section 7 of S.L. 1997-417 reads as rewritten: <br /> "Section 7. A tax levied under Article 43 of Chapter 105 of the General Statutes, as °ftaeted <br /> �,o this-aot—, Statutes does not apply to construction materials purchased to fulfill a lump sum or <br /> unit price contract entered into or awarded before the effective date of the levy or entered into • <br /> or awarded pursuant to a bid made before the effective date of the levy when the construction <br /> materials would otherwise be subject to the tax levied under Article 43 of Chapter 105 of the <br /> General Statutes." <br /> Page 10 Session Law 2009-527 SL2009-0527 <br />