1987 - 10-19-87 Regular Meeting - Laserfiche WebLink

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H 12 32C The Chairman ruled the motion had been unanimously adopted and the meeting was open to hear the comments of all persons desiring to speak. The County Manager was called on and he explained that the General Assembly had passed legis- lation redefining the situs of a transaction for tax purposes and this necessitated reconsideration of the local tax resolutions and if they were not reenacted then such taxes would expire on March 1, 1988. The Chairman called for those in favor of re- enactment to come forward and speak and there was no response. The Chairman then called for those against reenactment to come forward and speak and there was no response. After waiting a reasonable period for interested persons to avail them- selves of the opportunity to speak, Commissioner Gordon A. Wicker moved that the public hearing be closed. Commissioner Bertha L. Matthews seconded the motion and upon a vote the results were as follows: AYE: Cox, Dossenbach, Matthews, Wicker and Dotterer. NAY: None. The Chairman ruled the motion had been unanimously adopted and the public hearing was closed. The Chairman then asked the pleasure of the Board with respect to whether or not such taxes should be reenacted. Commissioner Raymond C. Cox, Jr., then intro- duced and moved the adoption of the following Resolution: A RESOLUTION REENACTING LOCAL GOVERNMENT SALES TAXES WITHIN LEE COUNTY WHEREAS, the North Carolina General Assembly authorized the levy of local government sales and use taxes through enactment of Chapter 77 of the 1971 Session Laws, codified as Article 39 of Chapter 105 of the General Statutes; Chapter 908 of the 1983 Session Laws, codified as Articles 40 and 41 of Chapter 105 of the General Statutes; and Chapter 906 of the 1985 Session Laws (Regular Session, 1986), codified as Article 42 of Chapter 105 of the General Statutes; and WHEREAS, these sales and use taxes authorized by the General Assembly have been levied in Lee County by action of the Board of Commissioners acting pursuant to the authorizing legislation; and WHEREAS, enactment by the General Assembly of Chapter 832 of the 1987 Session Laws redefined the situs of a transaction for the purpose of collecting local government sales and use taxes, thus redefining the application of those taxes and requiring readoption of these taxes by the County Board of Commission- ers; and WHEREAS, Section 10 of Chapter 832 of the 1987 Session Laws provides that failure to adopt expansion of the Local Government Sales and Use Tax Act will result in repeal of these taxes in Lee County because they would be inconsistent with the scope of the levies authorized by Articles 39, 40, 41, and 42 of Chapter 105 of the General Statutes, as amended; and WHEREAS, a public hearing was held on October 19, 1987 to consider the expansion of local government sales and use taxes authorized by Articles 39, 40, 41, and 42 of Chapter 105 of the General Statutes, and interested citizens presented their views to the Board of Commissioners; and WHEREAS, the Board of County Commissioners caused public notice of the