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NCACC Page 2 of 3 <br />be:'[ ] FOR f ] AGAINST <br />Local sales and use tax at the rate of one-quarter percent (0.25%) in addition <br />to all other State and local sales and use taxes.' <br />Note: The sale tax amount is set at a rate of .25%. <br />Question: When is the earliest the sales tax will become effective if the Board of <br />County Commissioners levies the sales tax via resolution (following a referendum) <br />during November 2007? <br />Answer: April 1, 2008, so long as the resolution levying the tax is adopted by January <br />31, 2008. The sales tax may become effective on the first day of any calendar quarter <br />so long as the county gives the Secretary of Revenue at least 60 days' advance <br />notice. <br />Question: When is the earliest the sales tax will become effective if the county board <br />of commissioners levies the sales tax via resolution (following a referendum held <br />concurrent with the May 2008 primary election)? <br />Answer: Oct. 1, 2008, so long as the resolution levying the tax is adopted no later <br />than Aug. 1, 2008. The sales tax may become effective on the first day of any <br />calendar quarter so long as the county gives the Secretary of Revenue at least 60 <br />days' advance notice. <br />Question: If the voters pass the referendum for the sales tax, what happens next? <br />Answer: If the Board of Commissioners wishes to levy the tax, it must provide 10 days <br />public notice of its intent to adopt a resolution to levy the tax. After it adopts the <br />resolution, it must send a certified copy of the resolution along with a certified copy of <br />the election results of the referendum to Reginald S. Hinton, the Secretary of the <br />Department of Revenue. The DoR's address is: <br />Department of Revenue <br />P.O. Box 25000 <br />Raleigh, NC 27640 <br />The Association has prepared a model_ resolution for a successful sales tax <br />referenda. <br />Question: If the voters pass the referendum for the land transfer tax, what happens <br />next? <br />Answer: If the Board of Commissioners wishes to levy the tax, it must provide 10 days <br />public notice of its intent to adopt a resolution to levy the tax. After it adopts the <br />resolution, it must send a certified copy of the resolution along with a certified copy of <br />the election results of the referendum to the county Register of Deeds office. <br />Question: When is the earliest the land transfer tax will become effective if the county <br />board of commissioners levies the land transfer tax via resolution (following a <br />referendum held concurrent with the May 2008 primary)? <br />Answer: July 1, 2008, so long as the resolution levying the tax is adopted in May <br />2008. The tax may become effective only on the first day of a calendar month set in <br />the resolution levying the tax, which may not be earlier than the first day of the second <br />succeeding calendar month after the resolution is adopted. <br />Question: Are there restrictions on the use of either of the new local option tax <br />revenues? <br />Answer: Land transfer tax revenues are expressly authorized to be used for any <br />lawful purpose. The sales tax is not restricted or earmarked. <br />Question: If the referendum fails, can a county hold a subsequent referendum on the <br />same question, and if so, must a county wait a certain period of time prior to holding <br />another referendum? <br />Answer: Per Gerry Cohen (N.C. General Assembly Bill Drafting), there are no <br />restrictions on resubmitting a land transfer tax or the new quarter-cent sales tax to the <br />voters again if it has failed, other than the 30-day window mentioned above. <br />Question: Can a county spend public money educating citizens on issues related to <br />hnn-//n,,x.... nra,, .11 II-. I- IIIr,-1. "r - P.,. 1.1 _-.t <br />