HomeMy WebLinkAboutAgenda - 12-14-2010 - 7fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 14, 2010
Action Agenda
Item No. ~ ` -~
SUBJECT• Orange County Transit Initiatives Follow Up
DEPARTMENT• Planning and Inspections PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
1. $7 Vehicle Registrations Fee Rules and Mila Vega, 245-2582
Procedures Craig Benedict, 245-2592
2. Session Law 2009-527
PURPOSE: To follow up on items discussed during the November 9, 2010 Board of County
Commissioners (BOCC) budget work session and approve action items.
BACKGROUND: Planning Department staff provided the BOCC with an update on the
Triangle Regional Transit Program (TRTP) at its November 9th work session. Below is a
summary of different topics discussed and associated action items for BOCC review and
approval. Once the BOCC approves the proposed action items, Orange County Planning
staff will contact appropriate parties, such as Triangle Transit, the TRTP lead agency, to
start incorporating additional scenarios and alternatives into the planning process.
Summary of Discussion Points (in no particular order)
1. Assumptions
Discussion: The BOCC discussed assumptions associated with the TRTP financial model.
The Board pointed out that the assumptions were created on a staff level and they needed
to be discussed, refined and agreed upon by the elected officials.
Assumption 1 was a subject of intense discussion. According to this assumption, Orange
County is responsible for paying fora 4.6-mile section of light rail from UNC to Leigh
Village. The Board requested the review of an alternative scenario in the financial model in
which Orange County would be responsible for a segment of light rail from UNC to the
county line -not Leigh Village. The BOCC noted that Leigh Village does not yet exist and it
is going to be very hard to convince Orange County residents to pay for light rail in another
county.
Action Item: Develop an alternative scenario assuming that Orange County is paying for a
section of light rail between UNC and Orange County line.
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2. Alternatives Analysis
Discussion: Durham-Orange 4 (DO 4) UNC -Alston Avenue is an alternative that was
selected for further detailed analysis, which may be scaled down to be more competitive for
federal funds. Alternatives analysis will determine the precise length and alignment of the
project that will be submitted to the Federal Transit Administration for funding
consideration. In any event, the length should not be shortened to exclude UNC.
Action item: Staff will provide regular timely reports to the BOCC related to this item.
3. Alternative Plan Scenarios
Discussion: Durham County is considering multiple scenarios including one that is bus-
only. Orange County needs to consider abus-only alternative to match up with Durham's
possible proposal. Orange County needs to create an enhanced bus system and educate
people to use transit, and get the public engaged in transit.
Action item: Work on a scaled-down plan that focuses on bus service and assumes only
local dollars.
4. Half Cent Sales Tax
Discussion: The Board thought it would be hard to sell the current plan to the 40% of
Orange County residents living outside of Chapel Hill and Carrboro. The proposed rail
component does not provide a direct connection to Raleigh, the Research Triangle Park or
the airport.
The TRTP and associated financial model relies heavily on a successful Fall 2011 half-cent
sales tax referendum. The Board asked what would happen to the financial model
independent of a '/Z cent sales tax.
Answer. The model does not work without the '/z cent sales tax. If the referendum fails, the
project will need to be altered significantly. It is highly unlikely that the rail component of the
plan can be achieved without addition of a '/2 cent sales tax. These funds are intended as a
local match when competing for federal and state dollars.
5. Elections Impact
Discussion: The BOCC pointed out the need to acknowledge the results of recent elections.
There may be less or no federal and state support for mass transit; the financial model
prepared by Triangle Transit assumes 33% federal and 25% state capital cost share for the
UNC -Leigh Village light rail segment. The BOCC stated that Orange County and the
region should not count on state and federal funds that are not likely to be received. The
Board indicated that the financial model needed to be reviewed carefully. The model should
have a scenario that assumes only local dollars and offers a parallel planning process for
the "worst-case scenario".
Action item: Develop an alternative scenario within the financial model that assumes only
local dollars -'/2 cent sales tax and/or $7 vehicle registration fee.
6. Regional Planning
Discussion: Regional planning for Orange County only works if what happens in Orange
County makes sense for all County residents. Orange County supports regional planning,
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but it has to work first for the residents of Orange County. The financial model does not
have much value unless the associated project works for all of Orange County, not only a
portion of it.
The current transit plan may not do enough for the entire County. The majority of funds are
dedicated to light rail for a geographically small section of Orange County. It is hard to
justify something that will happen in 2022, especially in light of the recent elections and lack
of state and federal funding. Light rail segments do not connect as the regional route
system. In addition, the need for bus service hours was identified at double the amount of
available resources. The financial model allocates 34,000 service hours towards an Orange
County Bus Plan while the need is 75,000.
The BOCC also stated that Orange County should not abandon the long-term light rail plan.
A lot of work has been done and the next election could result in funding opportunities for
transit. However, plan phasing can be changed to respond to the realities of Orange.
County.
Action Item: Work on a plan that represents the interests of the entire County. Promote
geographic equity of funds distribution.
7. Proposed Program Schedule
Discussion: The BOCC was concerned with the speed of the plan; and rushed by the
Metropolitan Planning Organization (MPO) process in the interest of the regional plan. Also,
while there is a lot of interest in the regional planning process, not everyone is in
agreement at this point. According to the BOCC, Orange County needs to do
comprehensive planning at the County level because TRIP is a complex project and it
cannot be rushed.
Action Item: Point taken and understood. The staff will communicate this concern to TRTP
stakeholders.
8. Vehicle Registration Fee
Discussion: The Board requested more information on enacting a $7 vehicle registration
fee.
Answer. The enactment of the additional vehicle registration fee does not require a
referendum. In order to enact the fee, the BOCC would need to pass a resolution. There
are various conditions associated with enacting, collecting and distributing the fee. These
conditions are summarized in Attachment 1.
9. Fare System
Discussion: An issue of fares needs to be addressed. Chapel Hill Transit is a fare-free
system. Route 420, which runs between Hillsborough and Chapel Hill, is not fare free.
Orange County cannot have a transit system where it is fare-free for residents of Chapel
Hill and Carrboro, while others have to pay fares. At the same time, the County cannot
sustain a 100% fare-free model.
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Action Item: Point taken and understood. The staff wilt communicate this concern to the
Orange County Transit Partnership (OCTP) (comprised of all local governments and UNC
and Triangle Transit) and TRTP Stakeholders.
10. Bus Rapid Transit Component
Currently two corridors are being considered as future Bus Rapid Transit (BRT) corridors:
Martin Luther King Jr. (MLK) and NC 54. The corridor selection decision has not been
made. MLK was the original selection; however, the NC 54 study shows that, even with
significant corridor improvements, it will not be able to handle the anticipated traffic volume.
BRT might be a good solution for the NC 54 corridor.
Action Item: Keep the Board involved in the BRT planning process.
11. Duke University
Discussion: Duke University is not included in the Orange County Transit Partnership. Duke
is one of the largest employers of Orange County residents, and it should be included in
discussions.
Action Item: Involve Duke in the planning process.
FINANCIAL IMPACT: There is no direct financial impact to the County associated with
receiving the update. Working on action items can be accomplished with existing staff.
RECOMMENDATION(S): The Manager recommends the Board:
1. Receive the follow up information;
2. Approve action items in their entirety or in part; and
3. Provide additional guidance on the vehicle registration fee enactment.
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ttachment 1
$7 Vehicle Registrations Fee Rules and Procedures
According to Session Law 2009-527 the County can collect additional $7 vehicle
registration fee. Below is a summary of law provisions and conditions related to
the additional fee:
Conditions:
• A county is considered an authority; the Board of County Commissioners
is considered the board of trustees.
• The maximum tax that may be levied by a county is seven dollars ($7.00)
per year.
• A county may not levy a tax unless the county or at least one unit of local
government in the county operates. a public transportation system.
• The additional funds may be used only to operate a public transportation
system, including financing, constructing, operating, and maintaining that
public transportation system. Operation of a public transportation system
includes:
o A contract or inter-local agreement for operation of the public
transportation system by another county or municipality, or by a
transportation authority.
o A contract with a private entity for operation of the public
transportation system.
• An inter-local agreement may also deal with allocation of funds between a
municipality and county for operation by the county of a human services
public transportation system within the municipality when the municipality
also operates a public transportation system.
Funds Distribution
Any tax levied shall be retained or distributed by the county on a per capita
basis as it receives those funds as follows:
• Pro rata (i) retained by the county based on the population of the county
that is not in an incorporated area, and (ii) distributed to the municipalities
within the county based on the population of that municipality that is
located within that county. To determine the population of each county and
municipality, the county shall use the most recent annual estimate of
population certified by the State Budget Officer.
• If a municipality to which funds are to be distributed does not operate a
public transportation system, the population of that municipality shall be
excluded from the calculations of subdivision and no distribution shall be
made to that municipality.
• If a county for which funds are to be retained does not operate a public
transportation system, the population of that county not in an incorporated
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area shall be excluded from the calculations of subdivision and the county
shall not retain any funds.
If a county that does not retain funds or a municipality that does not
receive an allocation of funds begins to operate a public transportation
system, that county or municipality shall begin retaining or receiving funds
beginning the first day of July that is more than 30 days thereafter.
Funds Collection
o The additional vehicle registration fee becomes effective on the date set
by the Board of County Commissioners in the resolution levying the tax.
o The effective date must be the first day of a month and may not be earlier
than the first day of the third sixth calendar month after the board of
trustees adopts the resolution.
o Collection entity:
o The Division of Motor Vehicles shall collect and administer the tax
for vehicles located within the County. Upon receipt of the
resolution, the Division of Motor Vehicles shall proceed to collect
and administer the tax. The Division of Motor Vehicles may adopt
rules to carry out its responsibilities.
o The County shall collect and administer the tax for vehicles located
only partially within the jurisdiction of the county. The county may
contract with one or more local governments in its jurisdiction to
collect the tax on its behalf.
~~- a
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2009
SESSION LAW 2009-527
HOUSE BILL 148
AN ACT TO ESTABLISH A CONGESTION RELIEF AND INTERMODAL
TRANSPORTATION 21s CENTURY FUND; TO PROVIDE FOR ALLOCATION OF
THOSE FUNDS TO: (1) LOCAL GOVERNMENTS AND TRANSPORTATION
AUTHORITIES FOR P LIC TRANSPORTATION PURPOSES, (2) SHORT-LINE
RAILROADS, FOR ASSISTANCE IN MAINTAINING AND EXPANDING FREIGHT
SERVICE STATEWIDE (3) RAILROADS FOR INTERMODAL FACILITIES,
MULTIMODAL FACIL TIES, AND INLAND PORTS, (4) MAKE CAPITAL
IMPROVEMENTS ON L LINES TO ALLOW IMPROVED FREIGHT SERVICE TO
THE PORTS AND LITARY INSTALLATIONS, (5) EXPAND INTERCITY
PASSENGER RAIL S VICE; TO EXTEND LEVELS OF LOCAL TRANSIT
FUNDING AUTHORIZ TION TO THREE URBAN REGIONS; AND TO ALLOW
OTHER LOCAL GOVE NTS OPTIONS FOR LOCAL TRANSIT FUNDING.
The General Assembly of Noah Carolina enacts:
FUND ESTABLISHED
SECTION 1. Ch pter 136 of the General Statutes is amended by adding a new
Article to read:
"Article 19.
"S 136-251.
Public transportation, in additi
to
can
the
7
!1111111111
11
12
"~ 136-252. Grants to local governments and transportation authorities.
Page 2 Session Law 2009-527 SL2009-0527
transit options.
Surveys have indicated broad public support for providing additional public
transportation options and for allowing localities to generate revenue to
match State grants.
9
~ Eligible Entities. -
engineering:
Cities.
Counties.
Public try
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Requirements - A grant maybe approved from the Fund only if all of the following
conditions are met:
The apylication is approved by all Metropolitan Planning Organizations
SL2009-0527
Session Law 2009-527 Page 3
~o
be considered.
Assistance (i) to the State ports in terminal railroad facilities an
(ii) to improve access to military installations, and (iii) to the N
authori
Article are subiect to annroval of the Secretarv of
conjunction with G.S. 136-44.20 and G.S. 136-44.36, but any funds allocated under those
sections shall continue to be available as provided therein.
"& 136-254.1. Expenditure.
No monies shall be expended from the Fund until appropriated by the General Assembles
"& 136-255. Funds remain available until expended.
Appropriations to the Fund remain available until expended."
Page 4 Session Law 2009-527 SL2009-0527
11~
PUBLIC TRANSPORTATION SALES TAX AUTHORIZED
SECTION 2.(a) Section 1(a) of S.L. 1997-417 is recodified as G.S. 105-510.1.
SECTION 2.(b) Article 43 of Chapter 105 of the General Statutes, as enacted by
S.L. 1997-417 and amended by Section 13(f) of S.L. 2001-427, Section 74 of S.L. 2008-134,
and by subsection (a) of this section, reads as rewritten:
"Article 43.
"Local Government Sales and Use Taxes for Public Transportation.
"Part 1. General.
"§ 105-505. Short title; purpose.
This Article is the Local Government Public Transportation Sales Tax Act and may be cited
by that name. This Article gives the ^^••~i~-counties and transportation authorities of this
State an opportunity to obtain an additional source of revenue with which to meet their needs
for financing local public transportation systems. It provides -them with authority to
levy ''^'f ~°~^°~~ ~"~~sales and use taxes. All such taxes must be approved in a
referendum.
"§ 105-506. Definitions.
The definitions in G.S. 105-164.3 and the following definitions apply in this Article:
Board of trustees -The governing body of a transportation authority.
{~}~ Net proceeds. -Gross proceeds less the cost of administering and collecting
the tax.
{~-}~ Public transportation system. -Any combination of real and personal
property established for purposes of public transportation. The systems may
include one or more of the following: structures, improvements, buildings,
equipment, vehicle parking or passenger transfer facilities, railroads and
railroad rights-of--way, rights-of--way, bus services, shared-ride services,
high-occupancy vehicle facilities, car-pool and vanpool programs, voucher
programs, telecommunications and information, systems, ^mtegrated fare
"§ 105-506.1. Exemption of food.
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)(Sa).
"Part 2. Mecklenburg County.
"§ 105-507. Limitations.
A county may not levy a tax under this a-Part unless the county or at least one unit of
local government in the county operates a public transportation system. In addition, a county
may not levy a tax under this a-Part unless it has developed a fmancial plan and
distributed it to each unit of local government in the county that operates a local public
transportation system. The financial plan must provide for equitable allocation of the net
proceeds distributed to the county in consideration of the identified needs of local public
transportation systems in the county, countywide human service transportation systems, and
expansion of public transportation service to unserved areas in the county.
"§ 105-508. Local election on adoption of sales and use tax.
(a) Resolution. -The board of commissioners of a county may direct the county board
of elections to conduct an advisory referendum within the county on the question of whether a
local sales and use tax at the rate of one-half percent (1/2%) may be levied in accordance with
this a-Part. The election shall be held on a date jointly agreed upon by the boards and
shall be held in accordance with the procedures of G.S. 163-287. The board of commissioners
SL2009-0527 Session Law 2009-527 Page S
supports public transportation, bus lanes, and busways. The term does not
include, however, streets, roads, or highways except to the extent they are
dedicated to public transportation vehicles or to the extent they are necessary
for access to vehicle parking or passenger transfer facilities.
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shall hold a public hearing on the question at least 30 days before the date the election is to be
held.
(b) Ballot Question. -The form of the question to be presented on a ballot for a special
election.concerning the levy of a tax authorized by this Article shall be:
'[ ]FOR [ ]AGAINST
One-half percent (1/2%) local sales and use taxes, in addition to the current ~e
pe~r~~~~t{~}local sales and use taxes, to be used only for public transportation systems.'
"§ 105-509. Levy and collection of sales and use tax.
If the majority of those voting in a referendum held pursuant to +"~^ "-~~^'° ~=.S. 105-508
vote for the levy of the tax, 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. Except as provided in this lisle; Part, the adoption,
levy, collection, administration, and repeal of these additional taxes shall be in accordance with
Article 39 of this Chapter. In applying the provisions of Article 39 of this Chapter to this
~islePart, references to 'this Article' mean 'Part 1 of Article 43 of Chapter 105 of the General
Statutes'.
"§ 105-510. Distribution and use of taxes.
(a) Distribution. -The Secretary shall, on a monthly basis, allocate to each taxing
county the net proceeds of the tax levied under this ".Part by that county. If the Secretary
collects taxes under this a-Part in a month and the taxes cannot be identified as being
attributable to a particular taxing county, the Secretary shall allocate these taxes among the
taxing counties, in proportion to the amount of taxes collected in each county under this e
Part in that month and shall include them in the monthly distribution.
The Secretary shall distribute the net proceeds of the tax levied by a county on a per capita
basis among the county and the units of local government in the county that operate public
transportation systems. No proceeds shall be distributed to a county that does not operate a
public transportation system or to a unit of local government that does not operate a public
transportation system.
(b) Use. - A county must allocate the net proceeds distributed to it in accordance with
its financial plan adopted pursuant to G.S. 105-507 and use the net proceeds only for financing,
constructing, operating, and maintaining local public transportation systems. Any other unit of
local government may use the net proceeds distributed to it under this e-Part only for
financing, constructing, operating, and maintaining local public transportation systems. Every
unit of government shall use the net proceeds to supplement and not to supplant or replace
existing funds or other resources for public transportation systems.
"§ 105-510.1. Applicability.
This ^^~rPart applies only to Mecklenburg County.
"Part 3. Transportation Authorities.
the special district.
Page 6 Session Law 2009-527 SL2009-0527
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3B of
SL2009-0527 Session Law 2009-527 Page 7
otrier resources for public transportations std
"Part 3A. Regional Public Transportation Authorit~(Triangle~
a. A majority vote of each of the county boards of commissioners
within the special district, if it is a multicount~pecial district.
14
to be added.
by the total votes in all the counties in the district.
"Part 3B. Regional Transportation Authority (Triad.
"& 105-510.10. Local election on adoption of sales and use tax -regional transportation
Page 8 Session Law 2009-527 SL2009-0527
15
The board of trustees has obtained approval to conduct a referendum b~
vote of the following:
a. A majority vote of both of the county boards of commissioners
within the special district, if it is a multicounty special district.
b. A majority of the county board of commissioners within the ~ecial
majority vote in each coup ,except that if the referendum is passed in one but not both of the
a
1
163_1, (ii) the date of the primary election in the even-numbered year under G.S. 163-1(b), (iii)
Tuesday after the first Monday in November of the odd-numbered year. or (ivl a date in
SL2009-0527 Session Law 2009-527 Page 9
"~ 105-510.11. Lew and collection of sales and use tax -regional transportation
authority.
If the majority of those voting in a referendum held pursuant to G.S. 105-510.10 vote for
"~ 105-510.12. Applicability.
This Part applies only in counties other than Durham, Forsyth, Guilford, Mecklenburg,
system also includes a contract with a private enti for operation of the public transportation
s sy tem•
16
Member or October o~
v if at least one muni
.rd of commissioners
the election is to be
~b Ballot Questi
.S. 163-2
ur.i vv.
on a ballot for a
sales and use taxes, to be used only for public transportations sums.'
"& 105-510.15. Lew and collection of sales and use tax.
If the majority of those voting in a referendum held pursuant to this Part vote for the lew of
determine the population of each county and each municipality, the
Secretary shall use the most recent annual estimate of population certified by
~ county or
ision (2L
SECTION 2.(c) Section 7 of S.L. 1997-417 reads as rewritten:
"Section 7. A tax levied under Article 43 of Chapter 105 of the General ,
b-ast,-Statutes does not apply to construction materials purchased to fulfill a lump sum or
umt 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 43 of Chapter 105 of the
General Statutes."
r~
~.
-The form of the
Page 10 Session Law 2009-527 SL2009-0527
To the county based on the population of the county that is not in an
incorporated area, and to the municipalities within the county based on the
a municipality that does not receive an allocation of funds on account of
(3) of this subsection begins to operate or contract for the operation of a
~n system, that county or municipality shall begin receiving funds heminning
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SECTION 2.(d) G.S. 105-164.14(c) is amended by adding a new subdivision to
read:
"(c) Certain Governmental Entities. - A governmental entity listed in this subsection is
allowed an annual refund of sales and use taxes paid by it under this Article on direct purchases
of tangible personal property and services, other than electricity, telecommunications service,
and ancillary service. Sales and use tax liability indirectly incurred by a governmental entity on
building materials, supplies, fixtures, and equipment that become a part of or annexed to any
building or structure that is owned or leased by the governmental entity and is being erected,
altered, or repaired for use by the governmental entity is considered a sales or use tax liability
incurred on direct purchases by the governmental entity for the purpose of this subsection. A
request for a refund must be in writing and must include any information and documentation
required by the Secretary. A request for a refund is due within six months after the end of the
governmental entity's fiscal year.
This subsection applies only to the following governmental entities:
,~ A special district created under Article 43 of this Chapter."
SECTION 2.(e) G.S. 159-81(1) reads as rewritten:
"The words and phrases defined in this section shall have the meanings indicated when used
in this Article:
(1) "Municipality" means a county, city, town, incorporated village, sanitary
district, metropolitan sewerage district, metropolitan water district, county
water and sewer district, water and sewer authority, hospital authority,
hospital district, parking authority, special airport district, special district
public transportation authority, regional transportation authority, regional
natural gas district, regional sports authority, airport authority, joint agency
created pursuant to Part 1 of Article 20 of Chapter 160A of the General
Statutes, a joint agency authorized by agreement between two cities to
operate an airport pursuant to G.S. 63-56, and the North Carolina Turnpike
Authority created pursuant to Article 6H of Chapter 136 of the General
Statutes, but not any other forms of State or local government.
,~
SECTION 2.(f) G.S. 160A-460 reads as rewritten:
"§ 160A-460. Definitions.
The words defined in this section shall have the meanings indicated when used in this Part:
(1) "Undertaking" means the joint exercise by two or more units of local
government, or the contractual exercise by one unit for one or more other
units, of any power, function, public enterprise, right, privilege, or immunity
of local government.
(2) "Unit," or "unit of local government" means a county, city, consolidated
city-county, local board of education, sanitary district, facility authority
created under Part 4 of this Article, special district created under Article 43
of Chapter 105 of the General Statutes, or other local political subdivision,
authority, or agency of local government."
SECTION 2.(g) G.S. 160A-20(h) is amended by adding a new subdivision to read:
"~ A special district created under Article 43 of Chapter 105 of the General
Statutes."
SECTION 2.(h) Section 3.1 of S.L. 1997-417, as added by Section 30 of S.L.
2006-162, reads as rewritten:
"SECTION 3.1. A county authorized to impose a tax under Part 2 of Article 43 of Chapter
105 of the General ~+^~•*°^ ^^ °^^^+°a ''^ u^~* ' ^f +"~°-°^~Statutes is considered an authority
under Article 50 of Chapter 105 of the General Statutes, as enacted by Section 3 of this of this
act, and the board of commissioners of that county is considered the board of trustees of the
authority under Article 50. G.S. 105-554 of Article 50 does not apply to the proceeds of a tax
imposed by county considered an authority under this section. The proceeds of a tax imposed
by a county considered an authority under this section must be transferred to the largest city in
that county operating a public transportation system. The proceeds of a tax imposed by a
county considered an authority under this section must be transferred to the largest city in that
county operating a public transportation system and used only for financing, constructing,
SL2009-0527 Session Law 2009-527 Page 11
18
operating, and maintaining a public transportation system. The proceeds may supplant existing
funds allocated for a public transportation system. The term 'public transportation system' has
the same meaning as defined in ~'o-o-'~`~~f~t~c~e-4TG.S. 105-506."
LOCAL VEHICLE REGISTRATION CHARGE ADJUSTED FOR INFLATION
SECTION 3.(a) G.S. 105-561(a) reads as rewritten:
"(a) Tax Authorized. -The board of trustees of an Authority may, by resolution, levy an
annual license tax. in accordance with this Article upon any motor vehicle with a tax srtus
within its territorial jurisdiction. The purpose of the tax levied under this Article is to raise
revenue for capital and operating expenses of an Authority in providing public transportation
systems. The rate of tax levied under this Article must be a full dollar amount, but may not
exceed ~~~° a^"^r~ rec.nn` seven dollars ($7.001 a year."
SECTION 3.(b) Effective July 1, 2010, G.S. 105-561(a), as amended by
subsection (a) of this section, reads as rewritten:
"(a) Tax Authorized. -The board of trustees of an Authority may, by resolution, levy an
annual license tax in accordance with this Article upon any motor vehicle with a tax situs
within its territorial jurisdiction. The purpose of the tax levied under this Article is to raise
revenue for capital and operating expenses of an Authority in providing public transportation
systems. The rate of tax levied under this Article must be a full dollar amount, but may not
exceed ~° °~ `'°"~r~ ie~ nn` °ight dollars (,$8.00) a year."
SECTION 3.(c) G.S. 105-561(d) reads as rewritten:
"(d) Special Tax District. - If a regional transportation authority created under Article 27
of Chapter 160A of the General Statutes has not levied the tax under this section or has levied
the tax at a rate of less than ~~~° a°"°~~ sec nm seven dollars ($7.00),, it may create a special
district that consists of the entire area of one or more counties within its territorial jurisdiction
and may levy on behalf of the special district the tax authorized in this section. The rate of tax
levied within the special district may not, when combined with the rate levied within the entire
territorial jurisdiction of the authority; exceed ~T~° a^"^~^ iec nm. seven dollars ($7.00). The
regional transportation authority may not levy or increase a tax within the special district unless
the board of commissioners of each county in the special district has adopted a resolution
approving the levy or increase.
A special district created pursuant to this subsection is a body corporate and politic and has
the power to carry out the purposes of this subsection. The board of trustees of the regional
transportation authority created under Article 27 of Chapter 160A of the General Statutes shall
serve, ex officio, as the governing body of a special district it creates pursuant to this
subsection. The proceeds of a tax levied under this subsection may be used only for the benefit
of the special district and only for the purposes provided in G.S. 105-564. Except as provided
in this subsection, a tax levied under this subsection is governed by the provisions of this
Article."
SECTION 3.(d) Effective July 1, 2010, G.S. 105-561(d), as amended by
subsection (c) of this section, reads as rewritten:
"(d) Special Tax District. - If a regional transportation authority created under Article 27
of Chapter 160A of the General Statutes has not levied the tax under this section or has levied
the tax at a rate of less than r°~~°^ a°"°r~ 'Q'.^^`, ^i~ht dollars ($8.00), it may create a special
district that consists of the entire area of one or more counties within its territorial jurisdiction
and may levy on behalf of the special district the tax authorized in this section. The rate of tax
levied within the special district may not, when combined with the rate levied within the entire
territorial jurisdiction of the authority; exceed ~°-°°~ a^"°r~ 'Q'' ^^` °ight dollars ($8.OOLThe
regional transportation authority may not levy or increase a tax within the special district unless
the board of commissioners of each county in the special district has adopted a resolution
approving the levy or increase.
A special district created pursuant to this subsection is a body corporate and politic and has
the power to carry out the purposes of this subsection. The board of trustees of the regional
transportation authority created under Article 27 of Chapter 160A of the General Statutes shall
serve, ex officio, as the governing body of a special district it creates pursuant to this
subsection. The proceeds of a tax levied under this subsection may be used only for the benefit
of the special district and only for the purposes provided in G.S. 105-564. Except as provided
in this subsection, a tax levied under this subsection is governed by the provisions of this
Article."
Page 12 Session Law 2009-527 SL2009-0527
19
ADDITIONAL VEHICLE REGISTRATION CHARGE AUTHORIZED
SECTION 4. Subchapter IX of Chapter 105 of the General Statutes is amended by
adding a new Article to read:
"Article 52. County Vehicle Registration Tax.
ni` 1 AG CG^I /~...... ~.. [7..1.:..1.. D.......~....ti.... T..o. ol.n..nrl .~.ith m~~ninir~oli*ioe
the
A
one unit
receives those funds as follows:
Pro rata (i) retained by the county based on the population of the county that
is not in an incorporated area, and (ii) distributed to the municipalities within
the countybased on the population of that municipality that is located within
that county. To determine the population of each county and municipality,
the county shall use the most recent annual estimate of population certified
transportation system, that county or municipality shall begin retaining or receiving funds
be inning the first day of July that is more than 30 days thereafter.
VEHICLE REGISTRATION TAX CONFORMED TO NEW REGISTRATION
SYSTEM DEADLINES
SECTION 5.(a) G.S. 105-562(a) reads as rewritten:
"(a) Collection. - A tax or a tax increase levied under this Article becomes effective on
the date set by the board of trustees in the resolution levying the tax or the tax increase. The
effective date must be the first day of a month and may not be earlier than the first day of the
sixth calendar month after the board of trustees adopts the resolution. To the extent the tax
applies to vehicles whose tax situs is in a county the entire area of which is within the
SL2009-0527 Session Law 2009-527 Page 13
not retain any funds.
operation of a public transportation system also includes a contract with a private entity for
transportation s, stem.
~ This Article is supplemental to Article 51 of this Cha ter."
20
jurisdiction of the Authority, the Division of Motor Vehicles shall collect and administer the
tax. To the extent the tax applies to vehicles whose tax situs is in a county that is only partially
within the jurisdiction of the county, the Authority shall collect and administer the tax. The
Authority may contract with one or more local governments in its jurisdiction to collect the tax
on its behalf.
Upon receipt of the resolutions under G.S. 105-561, the Division of Motor Vehicles shall
proceed to collect and administer the tax as provided in this Article. The tax is due at the same
time and subject to the same restrictions as in G.S. 20-87(1), (2), (4), (5), (6), and (7) and
G.S. 20-88. The Division of Motor Vehicles may adopt rules to carry out its responsibilities
under this Article."
SECTION 5.(b) G.S. 105-563 reads as rewritten:
"§ 105-563. Modification or repeal of taz.
The Board of Trustees may, by resolution, repeal the levy of the tax under this Article or
decrease the amount of the tax, under the same procedures and subject to the same limitations
as provided in G.S. 105-561. A tax repeal or a tax decrease becomes effective on the date set by
the board of trustees in the resolution repealing or decreasing the tax. The effective date must
be on the first day of a month and may not be earlier than the first day of the ~-sixth
calendar month after the board of trustees adopts the resolution. Repeal or decrease of a tax
levied under this Article does not affect the rights or liabilities of an Authority, a taxpayer, or
another person arising before the repeal or decrease."
RTP SERVICE DISTRICT AUTHORIZATION EXTENDED
SECTION 6. G.S. 153A-317 reads as rewritten:
"§ 153A-317. Taffies authorized; rate limitation.
~ A setcounty, upon recommendation of the advisory committee established
pursuant to G.S. 153A-313, may levy property taxes within a research and production service
district in addition to those levied throughout the county, in order to finance, provide, or
maintain for the district services provided therein in addition to or to a greater extent than those
financed, provided, or maintained for the entire county. In addition, a county may allocate to a
service district any other revenues whose use is not otherwise restricted by law. The proceeds
of taxes only within a service district may be expended only for services provided for the
district.
Property subject to taxation in a newly established district or in an area annexed to an
existing district is that subject to taxation by the county as of the preceding January 1.
Such additional property taxes may not be levied within any district established
pursuant to this Article in excess of a rate of ten cents (10¢) on each one hundred dollars
($100.00) value of property subject to taxation.
~ For the purpose of constructing, maintainin , or o eU rating_public transportation as
defined by G.S. 153A-149(c)(271. in addition to the additional nronertv taxes levied under
any service district established pursuant to this Article not in excess of a rate often cents (1 U¢ )
on each one hundred dollars ($100.00) value of grope subject to taxation. Such property
EFFECTIVE DATE
Page 14 Session Law 2009-527 SL2009-0527
21
SECTION 7. This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 11~' day of August,
2009.
s/ Walter H. Dalton
President of the Senate
s/ Joe Hackney
Speaker of the House of Representatives
s/ Beverly E. Perdue
Governor
Approved 8:45 a.m. this 27~' day of August, 2009
SL2009-0527 Session Law 2009-527 Page 15