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SECTION 2.(d) G.S. 105-164.14(c) is amended by.adding a new subdivision to
<br /> • read:
<br /> "(c) Certain Governmental Entities. — A governmental entity listed in this subsection is
<br /> allowed an annual refund of sales and use taxes paid by it under this Article on direct purchases
<br /> of tangible personal property and services, other than electricity, telecommunications service,
<br /> and ancillary service. Sales and use tax liability indirectly incurred by a governmental entity on
<br /> building materials, supplies, fixtures, and equipment that become a part of or annexed to any
<br /> building or structure that is owned or leased by the governmental entity and is being erected,
<br /> altered, or repaired for use by the governmental entity is considered a sales or use tax liability
<br /> incurred on direct purchases by the governmental entity for the purpose of this subsection. A
<br /> request for a refund must be in writing and must include any information and documentation
<br /> required by the Secretary. A request for a refund is due within six months after the end of the
<br /> governmental entity's fiscal year.
<br /> This subsection applies only to the following governmental entities:
<br /> A special district created under Article 43 of this Chapter."
<br /> SECTION 2.(e) G.S. 159-81(1)reads as rewritten:
<br /> "The words and phrases defined in this section shall have the meanings indicated when used
<br /> in this Article:
<br /> (1) "Municipality" means a county, city, town, incorporated village, sanitary
<br /> district, metropolitan sewerage district, metropolitan water district, county
<br /> water and sewer district, water and sewer authority, hospital authority,
<br /> hospital district, parking authority, special airport district, special district
<br /> created under Article 43 of Chapter 105 of the General Statutes, regional
<br /> public transportation authority, regional transportation authority, regional
<br /> natural gas district, regional sports authority, airport authority,joint agency
<br /> created pursuant to Part 1 of Article 20 of Chapter 160A of the General
<br /> Statutes, a joint agency authorized by agreement between two cities to
<br /> operate an airport pursuant to G.S. 63-56, and the North Carolina Turnpike
<br /> Authority created pursuant to Article 6H of Chapter 136 of the General
<br /> Statutes,but not any other forms of State or local government.
<br /> SECTION 2.(t) G.S. 160A-460 reads as rewritten:
<br /> "§ 160A-460. Definitions.
<br /> The words defined in this section shall have the meanings indicated when used in this Part:
<br /> (1) "Undertaking" means the joint exercise by two or more units of local
<br /> government, or the contractual exercise by one unit for one or more other
<br /> units, of any power, function,public enterprise, right, privilege, or immunity
<br /> of local government.
<br /> (2) "Unit," or "unit of local government" means a county, city, consolidated
<br /> city-county, local board of education, sanitary district, facility authority
<br /> created under Part 4 of this Article, special district created under Article 43
<br /> of Chapter 105 of the General Statutes, or other local political subdivision,
<br /> authority,or agency of local government."
<br /> SECTION 2.(g) G.S. 160A-20(h) is amended by adding a new subdivision to read:
<br /> "(U4 A special district created under Article 43 of Chapter 105 of the General
<br /> Statutes."
<br /> SECTION 2.(h) Section 3.1 of S.L. 1997-417, as added by Section 30 of S.L.
<br /> 2006-162, reads as rewritten:
<br /> "SECTION 3.1. A county authorized to impose a tax under Part 2 of Article 43 of Chapter
<br /> 105 of the General ct,..utes as enacted by PaA 1 of this t Statutes is considered an authority
<br /> under Article 50 of Chapter 105 of the General Statutes, as enacted by Section 3 of this of this
<br /> act, and the board of commissioners of that county is considered the board of trustees of the
<br /> authority under Article 50. G.S. 105-554 of Article 50 does not apply to the proceeds of a tax
<br /> • imposed by county considered an authority under this section. The proceeds of a tax imposed
<br /> by a county considered an authority under this section must be transferred to the largest city in
<br /> that county operating a public transportation system. The proceeds of a tax imposed by a
<br /> county considered an authority under this section must be transferred to the largest city in that
<br /> county operating a public transportation system and used only for financing, constructing,
<br /> SL2009-0527 Session Law 2009-527 Page 11
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