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300 li r 476 <br />A RESOLUTION LEVYING A ONE-HALF PER CENT (1/2%) SUPPLEMENTAL <br />LOCAL GOVERNMENT SALES AND USE TAX AND PRESCRIBING THE METHOD <br />OF DISTRIBUTION OF THE PROCEEDS WITHIN LEE COUNTY. <br />WHEREAS, a public hearing was held on March 26, 1984 to <br />consider the levy of a one-half per cent (1/28) supplemental <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 (1/28) supplemental local <br />government sales and use tax authorized by Ratified Chapter <br />908 of the 1983 Session Laws, and codified as Article 40 of <br />Chapter 105 of the General Statutes of -North Carolina, <br />effective July 21, 1983. The tax hereby imposed and levied <br />shall apply to the same extent and be subject to the same <br />limitations as are set forth in said Chapter 908. <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 July 1984. <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. 105-486. <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 (18) 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 21st day of May 1984. <br />Bertha L. Matthews, Chairperson <br />ATT S/ \ <br />K.R. ////~\Hoyle, C erk <br />