2009 - 12-07-09 Regular Meeting - Laserfiche WebLink

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BooK 23 mi 233 LEE COUNTY CJ 0 017 q (300 0 6 0 Committed Today for a Better Tomorrow RESOLUTION LEVYING AN ADDITIONAL ONE-QUARTER PERCENT (.25%) COUNTY SALES AND USE TAX BY THE LEE COUNTY BOARD OF COMMISSIONERS WHEREAS, the General Assembly has authorized county boards of commissioners across the State of North Carolina to levy a one-quarter percent (.25%) county sales and use tax under the Current Operations and Capital Improvements Appropriations Act of 2007, contingent on an advisory referendum in which the majority of those casting ballots voted for the levy of the tax; and WHEREAS, the Lee County Board of Commissioners directed the Lee County Board of Elections to conduct an advisory referendum on the question of whether to levy the One-Quarter Percent (.25%) County Sales and Use Tax in Lee County on the 201h day of July 2009; and WHEREAS, the ballots were cast 66.54% FOR and 33.46% AGAINST the levy of the One- Quarter Percent (.25%) County Sales and Use Tax; and WHEREAS, the Board has provided the required 10-day public notice of the Board's intent to consider this resolution to levy the tax; and WHEREAS, the Lee County Board of Commissioners hereby finds that the levy of the One- Quarter Percent (.25%) County Sales and Use Tax is necessary to help address and alleviate fiscal constraints within Lee County; and NOW, THEREFORE, BE IT RESOLVED by the Lee County Board of Commissioners: (1) There is hereby levied within Lee County the One-Quarter Percent (.25%) County Sales and Use Tax, authorized in Article 46, Chapter 105 of the General Statues of North Carolina (2) Collection of the tax by the North Carolina Secretary of Revenue, shall begin on and continue after the 1"day of April 2010. (3) The net proceeds of the tax levied herein shall be distributed by the Secretary of Revenue to Lee County in accordance with Article 39 Chapter 105 of the North Carolina General Statues. Notwithstanding the provisions of Article 39 of Chapter 105, the additional One-Quarter Percent (.25%) County Sales and Use Tax does not apply to the sales price of food that is exempt from tax pursuant to N.C.G.S. 105-164.138. The Secretary shall not divide the amount allocated to a county between Lee County and the municipalities within Lee County. (4) This Resolution is effective upon its adoption, and a certified copy hereof shall be forwarded to Kenneth R. Lay, Secretary, North Carolina Department of Revenue, PO Box 25000, Raleigh, North Carolina, 27640, along with a certified copy of the Lee County Board of Election results from the advisory referendum. Adopted this 7th day of December 2009. Chairman Lee County Board of Commissioners