HomeMy WebLinkAboutRES-2006-042 Requesting Restoration of the Ability For Public School Systems to Request and Receive Refunds of State & Local Sales & Use Taxes Paid for Goods and Services"~~s~ 1aoo~ - ~~ ~--
-i~- ~~
ORANGE COUNTY BOARD OF COMMISSIONERS ~ ~
Resolution Requesting Restoration of the Ability For Public School
Systems To Request And Receive Refunds of State and Local Sales and
Use Taxes Paid For Goods and Services
WHEREAS, In the 2005 Legislative Session, the General Assembly repealed
previous action and repealed the authority of local school boards to receive
refunds of North Carolina state and local sales taxes, effective with the fiscal year
beginning July 1, 2005, and without meaningful opportunity for local government
participation in the debate; and
WHEREAS, Orange County and its local school systems had come to rely
heavily on these refunds in their budgetary practices for both operating and
capital funding appropriation decisions; and
WHEREAS, Repeal of the ability for school systems to request sales tax refunds
presents a substantial financial burden and will have significant budgetary
impacts on the Orange County Schools and the Chapel Hill-Carrboro City
Schools; and
WHEREAS, The repeal of this authority has been an unfair financial and
administrative burden for the County and its school boards and for school boards
across North Carolina, and forces school boards to make inter-governmental
payments in the form of sales taxes that are not required of other local
governmental entities;
Now Therefore Be It Resolved that we, the Orange County Board of
Commissioners hereby request that the General Assembly restore the ability for
Public School Systems to request and receive refunds of state and local sales
and use taxes paid for goods and services and that this restoration should be
made retro-active to July 1, 2005, the date in which the. repeal was effective.
This the 18th day of April 2006.
Orange ~unty~~rd ot~Commissioners