HomeMy WebLinkAboutRES-2011-107 Resolution to Levy the Article 46 One-Quarter Cent (1/4¢) County Sales and Use Tax Approved by Voters on November 8, 2011 (2)~~=~ ~atl-to~
ORANGE COUNTY BOARD OF COMMISSIONERS
A Resolution Levying an Additional One-Quarter Cent (1/4¢) County Sales and Use Tax
in Orange County
WHEREAS, Article 46 of Chapter 105 of the North Carolina General Statutes (NCGS Sections 105-535
through 105-538) authorizes the Board to levyaone-Quarter Cent (1/4¢) County Sales and Use Tax in
the County, subject to an subsequent to the affirmative vote of a majority of those voting in an advisory
referendum held by the County on the question of whether to levy such local sales and use tax in the
County as required by NCGS 105-537; and
WHEREAS, in connection therewith, the Board has heretofore directed the Orange County Board of
Elections to conduct an advisory referendum on such question, which advisory referendum was held on
November 8, 2011; and
WHEREAS, the Board of Elections has certified to the Board that, in said advisory referendum, the
ballots were cast 10,749 (60.68%) FOR and 6,965 (39.32%) AGAINST the levy of the additional One-
Quarter Cent (1/4¢) County Sales and Use Tax in the County; and
WHEREAS, NCGS 105-537 permits the Board, after public notice of its intent to do so, to adopt a
resolution levying the additional One-Quarter Cent (1/4¢) County Sales and Use Tax in the County;
and which notice was published at least 10 days before the date of this meeting; and
WHEREAS, the Board has determined that the levy of the additional One-Quarter Cent (1/4¢) County
Sales and Use Tax in the County is necessary to fund significant pressing school facility and
technology needs, and infrastructure improvements needed for economic development initiatives;
NOW, THEREFORE, BE IT RESOLVED by the Orange County Board of Commissioners as follows:
Section 1. There is hereby levied within the County the additional One-Quarter Cent (1/4¢) County
Sales and Use Tax authorized by Article 46 of Chapter 105 of the NCGS (Sections 105-535 through
105-538).
Section 2. Collection of the additional One-Quarter Cent (1/4¢) County Sales and Use Tax by the
North Carolina Secretary of Revenue shall begin on April 1, 2012 and continue thereafter.
Section 3. The net proceeds of the additional One-Quarter Cent (1/4¢) County Sales and Use Tax
levied hereby shall be distributed by the Secretary of Revenue to Orange County in accordance with
Article 39 Chapter 105 of the North Carolina General Statutes. Notwithstanding the provisions of Article
39 of Chapter 105, the additional One-Quarter Cent (1/4¢) Sales and Use Tax shall not apply to the
sale of food that is exempt from the tax pursuant to NCGS 105-164.136. The Secretary shall not divide
the amount allocated to Orange County between Orange County and the municipalities within Orange
County.
Section. 4. The publication of the Notice of Intent to Adopt Resolution levying the additional One-
Quarter Cent (1/4¢) Sales and Use Tax in Orange County is hereby ratified and approved.
Section 5. This resolution shall take effect immediately upon its adoption. A certified copy of this
resolution shall be forwarded to the Secretary of the North Carolina Department of Revenue, P.O. Box
25000, Raleigh, NC 27640, along with a certified copy of the Board of Education results from the
advisory referendum.
ADOPTED this the 5th day of December, 2011. ~f'-Q~` ~ ~
Bernadette Pelissier, Chair
Orange County Board of Commissioners