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BOOK 8 PACE 13 <br />WHEREAS, all interested citizens were given <br />an opportunity to present their views for and against the <br />levy of said sales tax in Lee County; and <br />WHEREAS, the Board of Commissioners of Lee <br />County is now of the opinion and does hereby find and declare <br />that the levy of said sales tax within Lee' County, is both desirable <br />and necessary to adepuately finance the operation of the county <br />and the cities and towns herein, NOW THEREFORE, <br />BE IT RESOLVED by the Board of County Commiss- <br />ioners of Lee County as follows: <br />Section 1, There is hereby imposed and levied within <br />Lee County the one per cent (1%) local sales and use tax author- <br />ized by Senate Bill 81, ratified on March 15, 1971, and to be <br />codified as Article 39, Subchapter VIII, Chapter 105 of.the <br />General Statutes of North Carolina. The tax hereby imposed <br />and levied shall apply to the same extent and subject to the <br />same limitations as are set forth in Sections 105-467 and 105- <br />468, contained in Senate Bill 81. <br />Section Z. Collection of the tax by the North <br />Carolina Commissioner of Revenue and liability therefor, <br />shall begin and continue on and after the first day of April, <br />1972, <br />Section 3. The net proceeds of the tax levied herein <br />shall be distributed by the Commissioner,of Revenue to Lee <br />County and to each municipality herein upon a per capita basis <br />to be determined in the manner set forthin Section 105-472(a) <br />as written in Senate Bill 81. <br />Section 4.. This Resolution shall become effective <br />upon its adoption and a certified copy hereof shall be delivered <br />immediately to the North Carolina Commissioner of Revenge." <br />Commissioner Rogers seconded the motion. <br />Commissioner Gordon Wicker moved to table the motion and <br />Commissioner Perry White seconded the motion to table. The Board voted <br />upon the motion to table first and by a majority vote of three to two, the <br />motion to table was defeated. Commissioner Gordon Wicker and Commissioner <br />William H. Cooper both asked that the votes on the sales and use tax resolution <br />be a roll call vote. The Chairman then put the main motion, that is, the <br />resolution to levy a sales and use tax to a voie and it was adopted by a majority <br />vote as follows: <br />AYE: Cooper, Rogers and F. Wicker <br />NAY: G. Wicker and White <br />On the roll call, Commissioner White first passed and then voted <br />"nay". Commissioner Gordon Wicker asked that his position on the vote be <br />recorded in the minutes. Hfs ' staternent;is as follows: <br />"Because of my conservative nature, all of you <br />know I believe in keeping taxes being levied on our people as <br />low as possible. At the same time I believe in keeping pace <br />with progress in our country. <br />Our budget for this year is set and cannot be altered. <br />We are, by General Statute, having a revaluation that should <br />add an additional, in my opinion, 50 to 100 million dollars in <br />property valuation to our tax books. <br />- 3 - <br />