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~ a <br />rL uLU`I'IOid VI!,Ld v~r, FIAA"~~i: ,11 1/2I) ADD~,r <br />LOCAL GOVERNMENT LES AND USE TAX AND PRE~IBING THE METHOD <br />OF DISTRIBUTION THE PROCEEDS WITHIN LEE COUNTY <br />WHEREAS, a public hearing was held on September 8, 1986 <br />to consider the levy of a one-half per cent (1/2%) additional <br />local government sales and use tax, and interested citizens <br />presented their views to the Board of County Commissioners; <br />and <br />WHEREAS, the Board of County Commissioners caused public <br />notice of the public hearing to be given in accordance with <br />law at least ten days prior to the date of the hearing; and <br />WHEREAS, the Board of Commissioners of Lee County is now <br />of the opinion and does hereby find and declare that the levy <br />of said sales tax within Lee County is both desirable and <br />necessary to adequately finance the operation of the county <br />and the cities and towns herein.; <br />NOW, THEREFORE, BE IT RESOLVED by the Board of County <br />Commissioners of Lee County as follows: <br />Section 1. There is hereby imposed and levied within <br />Lee County the one-half per cent (1/2%) additional local <br />government sales and use tax authorized by Ratified Chapter <br />906 of the 1985 Session Laws (Regular Session, 1986), and <br />codified as Article 42 of Chapter 105 of the General Statutes <br />of North Carolina, effective July 7, 1986. The tax hereby <br />imposed and levied shall apply to the same extent and be <br />subject to the same limitations as are set forth in said <br />Chapter 906. <br />Section 2. Collection of the tax by the North Carolina <br />Secretary of Revenue, and liability therefor, shall begin and <br />continue on and after the first day of November, 1986. <br />Section 3. The net proceeds of the tax levied herein <br />shall be distributed by the Secretary of Revenue on a <br />quarterly basis to Lee County as prescribed by G.S. 105-501. <br />The amount distributed to Lee County shall be divided among <br />the County and the municipalities herein in accordance with <br />the method by which the one percent (1%) sales and use taxes <br />levied in Lee County pursuant to Article 39 of General <br />Statutes Chapter 105* are distributed. <br />Section 4. This Resolution shall become effective upon <br />its adoption and a certified copy hereof shall be forwarded <br />to the North Carolina Secretary of Revenue. <br />Adopted this 22nd day of September, 1986. <br />John E. Dotterer, Chairman <br />ATTEST; <br />J //J ~ i <br />K. oy e; 71e:rcT-" <br />