Notebook - Agenda - 06-21-2011, Item 8g

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• PUBLIC TRANSPORTATION SALES TAX AUTHORIZED SECTION 2.(a) Section 1(a)of S.L. 1997-417 is recodified as G.S. 105-510.1. SECTION 2.(b) Article 43 of Chapter 105 of the General Statutes, as enacted by S.L. 1997-417 and amended by Section 13(f) of S.L. 2001-427, Section 74 of S.L. 2008-134, and by subsection(a)of this section,reads as rewritten: "Article 43. "Local Government Sales and Use Taxes for Public Transportation. "Part 1. General. "§ 105-505. Short title; purpose. This Article is the Local Government Public Transportation Sales Tax Act and may be cited by that name. This Article gives the eeunties bounties and transportation authorities of this State an opportunity to obtain an additional source of revenue with which to meet their needs for financing local public transportation systems. It provides them with authority to levy one half "°"^°^+ ( 204` sales and use taxes. All such taxes must be approved in a referendum. "§ 105-506. Definitions. The definitions in G.S. 105-164.3 and the following definitions apply in this Article: W Board of trustees —The ovg erning body of a transportation authority. (4)(2) Net proceeds. —Gross proceeds less the cost of administering and collecting the tax. (2)U32 Public transportation system. — Any combination of real and personal property established for purposes of public transportation. The systems may include one or more of the following: structures, improvements, buildings, equipment, vehicle parking or passenger transfer facilities, railroads and railroad rights-of-way, rights-of-way, bus services, shared-ride services, high-occupancy vehicle facilities, car-pool and vanpool programs, voucher programs, telecommunications and information systems, integrated fare . systems, and the interconnected bicycle and pedestrian infrastructure that supports public transportation, bus lanes, and busways. The term does not include, however, streets, roads, or highways except to the extent they are dedicated to public transportation vehicles or to the extent they are necessary for access to vehicle parking or passenger transfer facilities. Transportation authority. — For the purposes of Parts 3 and 3A of this Article a regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes; and for the purposes of Parts 3 And 313 of this Article a regional transportation authority created pursuant to Article 27 of Chapter 160A of the General Statutes. "§ 105-506.1. Exemption of food. A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.1313 or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a)(54). "Part 2. Mecklenburg County. "§ 105-507. Limitations. A county may not levy a tax under this e-Part unless the county or at least one unit of local government in the county operates a public transportation system. In addition, a county may not levy a tax under this Af ieL—Part unless it has developed a financial plan and distributed it to each unit of local government in the county that operates a local public transportation system. The financial plan must provide for equitable allocation of the net proceeds distributed to the county in consideration of the identified needs of local public transportation systems in the county, countywide human service transportation systems, and expansion of public transportation service to unserved areas in the county. "§ 105-508. Local election on adoption of sales and use tax. (a) Resolution. —The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the county on the question of whether a • local sales and use tax at the rate of one-half percent (1/2%) may be levied in accordance with this ale-Part. The election shall be held on a date jointly agreed upon by the boards and shall be held in accordance with the procedures of G.S. 163-287. The board of commissioners SL2009-0527 Session Law 2009-527 Page 5