Report to the 2007 General Assembly of North Carolina - Page 21 |
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15 GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2007 H D BILL DRAFT 2007- LYxz- 19 [ v. 3] ( 1/ 4) ( THIS IS A DRAFT AND IS NOT READY FOR INTRODUCTION) 1/ 16/ 2007 5: 12: 19 PM Short Title: Local Option Sales Tax for Education. ( Public) Sponsors: Representative. Referred to: A BILL TO BE ENTITLED AN ACT TO AUTHORIZE COUNTIES TO LEVY ONE- HALF CENT LOCAL SALES AND USE TAXES FOR PUBLIC SCHOOL CAPITAL OUTLAY PURPOSES, IF APPROVED BY THE VOTERS OF THE COUNTIES. The General Assembly of North Carolina enacts: SECTION 1. Subchapter VIII of Chapter 105 of the General Statutes is amended by adding a new Article to read: " Article 46. " Fourth One- Half Cent ( 1/ 2¢) Local Government Sales and Use Tax. " § 105- 535. Short title. This Article is the Fourth One- Half Cent ( 1/ 2¢) Local Government Sales and Use Tax Act. " § 105- 536. Limitations. This Article applies only to counties that levy the first one- cent ( 1¢) local sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one- half cent ( 1/ 2¢) local sales and use tax under Article 40 of this Chapter, the second one- half cent ( 1/ 2¢) local sales and use tax under Article 42 of this Chapter, and the third one- half cent ( 1/ 2¢) local sales and use tax under Article 44 of this Chapter. " § 105- 537. Levy. ( a) Authority. – If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the taxes, the board of commissioners of the county may, by resolution, levy one- half percent ( 1/ 2%) local sales and use taxes in addition to any other State and local sales and use taxes levied pursuant to law. ( b) Vote. – The board of commissioners of a county may, by resolution, direct the county board of elections to conduct an advisory referendum on the question of whether to levy local one- half percent ( 1/ 2%) sales and use taxes in the county as provided in this Article. The election shall be held on a date jointly agreed upon by the two boards and shall be held in accordance with the procedures of G. S. 163- 287. ( c) Ballot Question. – The form of the question to be presented on a ballot for a special election concerning the levy of the taxes authorized by this Article shall be: '[ ] FOR [ ] AGAINST
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Full Text | 15 GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2007 H D BILL DRAFT 2007- LYxz- 19 [ v. 3] ( 1/ 4) ( THIS IS A DRAFT AND IS NOT READY FOR INTRODUCTION) 1/ 16/ 2007 5: 12: 19 PM Short Title: Local Option Sales Tax for Education. ( Public) Sponsors: Representative. Referred to: A BILL TO BE ENTITLED AN ACT TO AUTHORIZE COUNTIES TO LEVY ONE- HALF CENT LOCAL SALES AND USE TAXES FOR PUBLIC SCHOOL CAPITAL OUTLAY PURPOSES, IF APPROVED BY THE VOTERS OF THE COUNTIES. The General Assembly of North Carolina enacts: SECTION 1. Subchapter VIII of Chapter 105 of the General Statutes is amended by adding a new Article to read: " Article 46. " Fourth One- Half Cent ( 1/ 2¢) Local Government Sales and Use Tax. " § 105- 535. Short title. This Article is the Fourth One- Half Cent ( 1/ 2¢) Local Government Sales and Use Tax Act. " § 105- 536. Limitations. This Article applies only to counties that levy the first one- cent ( 1¢) local sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one- half cent ( 1/ 2¢) local sales and use tax under Article 40 of this Chapter, the second one- half cent ( 1/ 2¢) local sales and use tax under Article 42 of this Chapter, and the third one- half cent ( 1/ 2¢) local sales and use tax under Article 44 of this Chapter. " § 105- 537. Levy. ( a) Authority. – If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the taxes, the board of commissioners of the county may, by resolution, levy one- half percent ( 1/ 2%) local sales and use taxes in addition to any other State and local sales and use taxes levied pursuant to law. ( b) Vote. – The board of commissioners of a county may, by resolution, direct the county board of elections to conduct an advisory referendum on the question of whether to levy local one- half percent ( 1/ 2%) sales and use taxes in the county as provided in this Article. The election shall be held on a date jointly agreed upon by the two boards and shall be held in accordance with the procedures of G. S. 163- 287. ( c) Ballot Question. – The form of the question to be presented on a ballot for a special election concerning the levy of the taxes authorized by this Article shall be: '[ ] FOR [ ] AGAINST |