HomeMy WebLinkAboutRES-2008-059 Potential One-Quarter Cent Sales Tax Increase Referendum PH ResolutionDRAFT ~ ~s - a~~ ~-~ s~
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ORANGE COUNTY BOARD OF COMMISSIONERS i~.:e ,v~ e ~
A Resolution Regarding the Conduct of an Advisory Referendum on the Question of
Whether to Levy a Local Sales and Use Tax
WHEREAS, local governments in North Carolina have historically relied heavily on the ad valorem
property tax as their major source of revenue; and
WHEREAS, Orange County's reliance on the ad valorem property tax has increased steadily
during this decade to the point that more than 70 percent of the County's revenue as anticipated in
the adopted 2008-09 Orange County Budget Ordinance derives from this source; and
WHEREAS, for a number of years, the Orange County Board of County Commissioners, the North
Carolina Association of County Commissioners and many other Boards across the state have
lobbied the North Carolina General Assembly for legislative authority to expand counties' revenue
options and thereby to lessen counties' reliance on ad valorem property taxes; and
WHEREAS, during the 2007 legislative session, the General Assembly enacted the °One-Quarter
Cent County Sales and Use Tax Act°, Article 46 of Chapter 105 of the North Carolina General
Statutes which authorizes counties to levy an additional sales and use tax; and
WHEREAS, on August 19, 2008 the Orange County Board of Commissioners held a public hearing
to seek community input regarding the revenue options prospectively to be placed on the
November 4, 2008 ballot;
WHEREAS, on August 19, 2008 the Orange County Board of County Commissioners decided to
seek voter approval of an additional County sales and use tax on the November 4, 2008 ballot; and
WHEREAS, in order to levy the local sales and use tax, the County of Orange must conduct an
advisory referendum in accordance with the provisions of North Carolina General Statues Section
163-287; and
NOW, THEREFORE, BE IT RESOLVED pursuant to North Carolina General Statute 105-537, the
Board directs the following advisory referendum, with the concurrence of the Orange County Board
of Elections, to be held on November 4, 2008:.
[ ]FOR [ ]AGAINST
Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all
other State and local sales and use taxes.
Upon motion of Commissioner ,seconded by Commissioner ,the
foregoing resolution. was adopted this the day of , 2008.
I, Donna S. Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of said
Board at a meeting held on as relates in any way to the adoption of the
foregoing and that said proceedings are recorded in the Minute Book of the Board.
WITNESS my hand and the seal of said County, this day of , 2008.
Clerk to the Board of Commissioners