Bill Text: NC S866 | 2013-2014 | Regular Session | Amended
Bill Title: Sampson County Local Option Sales Tax
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-05-29 - Ref to State and Local Government. If fav, re-ref to Finance [S866 Detail]
Download: North_Carolina-2013-S866-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2013
S 1
SENATE BILL 866
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Short Title: Sampson County Local Option Sales Tax. |
(Local) |
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Sponsors: |
Senator B. Jackson (Primary Sponsor). |
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Referred to: |
State and Local Government. |
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May 29, 2014
A BILL TO BE ENTITLED
AN ACT to authorize Sampson county to levy an additional one‑quarter cent sales and use tax.
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 47.
"Second One‑Quarter Cent (1/4¢) Local Government Sales and Use Tax.
"§ 105‑539. Short title.
This Article is the Second One‑Quarter Cent (1/4¢) Local Government Sales and Use Tax Act.
"§ 105‑540. 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, and the second one‑half cent (1/2¢) local sales and use tax under Article 42 of this Chapter.
"§ 105‑541. Levy.
(a) 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%).
(b) Vote. – 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.
(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 for any public purpose."
"§ 105‑542. 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.
"§ 105‑543. 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. 105‑541(c) and to retire indebtedness incurred by the county for these purposes."SECTION 2. A tax levied under Article 47 of Chapter 105 of the General Statutes, as enacted by this act, does not apply to construction materials purchased to fulfill a lump‑sum or unit‑price contract entered into or awarded before the effective date of the levy or entered into or awarded pursuant to a bid made before the effective date of the levy when the construction materials would otherwise be subject to the tax levied under Article 47 of Chapter 105 of the General Statutes.
SECTION 3. This act applies to Sampson County only.
SECTION 4. This act is effective when it becomes law.
