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�a11-l07 10 <br /> ORANGE COUNTY BOARD OF COMMISSIONERS <br /> A Resolution Levying an Additional One-Quarter Cent (1/4¢) County Sales and Use Tax <br /> in Orange County <br /> WHEREAS, Article 46 of Chapter 105 of the North Carolina General Statutes (NCGS Sections 105-535 <br /> through 105-538) authorizes the Board to levya One-Quarter Cent (1/4¢) County Sales and Use Tax in <br /> the County, subject to an subsequent to the affirmative vote of a majority of those voting in an advisory <br /> referendum held by the County on the question of whether to levy such local sales and use tax in the <br /> County as required by NCGS 105-537; and <br /> WHEREAS, in connection therewith, the Board has heretofore directed the Orange County Board of <br /> Elections to conduct an advisory referendum on such question, which advisory referendum was held on <br /> November 8, 2011; and <br /> WHEREAS, the Board of Elections has certified to the Board that, in said advisory referendum, the <br /> ballots were cast 10,749 (60.68%) FOR and 6,965 (39.32%) AGAINST the levy of the additional One- <br /> Quarter Cent (1/4¢) County Sales and Use Tax in the County; and <br /> WHEREAS, NCGS 105-537 permits the Board, after public notice of its intent to do so, to adopt a <br /> resolution levying the additional One-Quarter Cent (1/4¢) County Sales and Use Tax in the County; <br /> and which notice was published at least 10 days before the date of this meeting; and <br /> WHEREAS, the Board has determined that the levy of the additional One-Quarter Cent (1/4¢) County <br /> Sales and Use Tax in the County is necessary to fund significant pressing school facility and <br /> technology needs, and infrastructure improvements needed for economic development initiatives; <br /> NOW, THEREFORE, BE IT RESOLVED by the Orange County Board of Commissioners as follows: <br /> Section 1. There is hereby levied within the County the additional One-Quarter Cent (1/4¢) County <br /> Sales and Use Tax authorized by Article 46 of Chapter 105 of the NCGS (Sections 105-535 through <br /> 105-538). <br /> Section 2. Collection of the additional One-Quarter Cent (1/4¢) County Sales and Use Tax by the <br /> North Carolina Secretary of Revenue shall begin on April 1, 2012 and continue thereafter. <br /> Section 3. The net proceeds of the additional One-Quarter Cent (1/4¢) County Sales and Use Tax <br /> levied hereby shall be distributed by the Secretary of Revenue to Orange County in accordance with <br /> Article 39 Chapter 105 of the North Carolina General Statutes. Notwithstanding the provisions of Article <br /> 39 of Chapter 105, the additional One-Quarter Cent (1/4¢) Sales and Use Tax shall not apply to the <br /> sale of food that is exempt from the tax pursuant to NCGS 105-164.13B. The Secretary shall not divide <br /> the amount allocated to Orange County between Orange County and the municipalities within Orange <br /> County. <br /> Section 4. The publication of the Notice of Intent to Adopt Resolution levying the additional One- <br /> Quarter Cent (1/4¢) Sales and Use Tax in Orange County is hereby ratified and approved. <br /> Section 5. This resolution shall take effect immediately upon its adoption. A certified copy of this <br /> resolution shall be forwarded to the Secretary of the North Carolina Department of Revenue, P.O. Box <br /> 25000, Raleigh, NC 27640, along with a certified copy of the Board of Education results from the <br /> advisory referendum. <br /> ADOPTED this the 5th day of December, 2011. Gf' <br /> Bernadette Pelissier, Chair <br /> Orange County Board of Commissioners <br />