Bill Text: NC H394 | 2015-2016 | Regular Session | Amended
Bill Title: Increase Options for Local Option Sales Tax
Spectrum: Strong Partisan Bill (Democrat 16-1)
Status: (Engrossed - Dead) 2015-08-17 - Ref To Com On Finance [H394 Detail]
Download: North_Carolina-2015-H394-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2015
H 1
HOUSE BILL 394*
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Short Title: Increase Options for Local Option Sales Tax. |
(Local) |
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Sponsors: |
Representatives Goodman, Waddell, Pierce, and C. Graham (Primary Sponsors). For a complete list of Sponsors, refer to the North Carolina General Assembly Web Site. |
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Referred to: |
Finance. |
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March 31, 2015
A BILL TO BE ENTITLED
AN ACT to authorize Robeson county to use the proceeds of the local government sales and use tax for public transportation for school construction in lieu of public transportation.
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 43A.
"Local Government Sales and Use Tax for School Construction in Lieu of Public Transportation.
"§ 105‑512.1. Short title; purpose.
This Article is the Local Government Sales and Use Tax for School Construction in Lieu of Public Transportation Act. Article 43 of this Chapter and this Article give counties of this State an opportunity to obtain an additional source of revenue with which to meet their needs. A county may choose to use this source of revenue to finance local public transportation systems, as provided in Article 43 of this Chapter, or for financing school construction, as provided in this Article.
"§ 105‑512.2. Applicability; limitation.
(a) Applicability. – This Article applies only to a county that levies 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, and the second one‑half cent (1/2¢) local sales and use tax under Article 42 of this Chapter.
(b) Limitation. – A tax levied under this Article may not be in effect in a county at the same time as a tax levied under Article 43 of this Chapter.
"§ 105‑512.3. Levy.
(a) Referendum. – The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum on the question of whether to levy a local sales and use tax in the county as provided in this Article. The election shall be held in accordance with the procedures of G.S. 163‑287.
(b) Authority. – If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of commissioners of the county may, by resolution and after 10 days' public notice, levy a local sales and use tax at a rate of one‑quarter percent (1/4%).
(c) Ballot Question. – The form of the question to be presented on a ballot for a special election concerning the levy of the tax authorized by this Article shall be:
"[ ] FOR [ ] AGAINST
Local sales and use tax at the rate of one‑quarter percent (1/4%) in addition to the current local sales and use taxes, to be used only for school construction or renovation, for the purchase of land or facilities for schools, and to pay indebtedness incurred by the county for these purposes."
"§ 105‑512.4. Administration.
Except as provided in this Article, the adoption, levy, collection, administration, and repeal of these additional taxes must be in accordance with Article 39 of this Chapter. G.S. 105‑468.1 is an administrative provision that applies to this Article. A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105‑164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105‑467(a)(5a). The Secretary shall not divide the amount allocated to a county between the county and the municipalities within the county.
"§ 105‑512.5. Use.
Counties may use the proceeds of a tax levied under this Article only for the purposes listed in the ballot question used in the referendum pursuant to G.S. 105‑512.3(c)."
SECTION 2. This act applies to Robeson County only.
SECTION 3. This act is effective when it becomes law.
