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2009 - 07? <br />• LEE COUNTY <br />Q ©9 Q a0 O6.) C <br />Committed Today for a Better Tomorrow <br />RESOLUTION LEVYING AN ADDITIONAL ONE - QUARTER PERCENT (.25 %) <br />COUNTY SALES AND USE TAX <br />BY THE LEE COUNTY BOARD OF COMMISSIONERS <br />WHEREAS, the General Assembly has authorized county boards of commissioners across the <br />State of North Carolina to levy a one - quarter percent (.25 %) county sales and use tax under the <br />Current Operations and Capital Improvements Appropriations Act of 2007, contingent on an advisory <br />referendum in which the majority of those casting ballots voted for the levy of the tax; and <br />WHEREAS, the Lee County Board of Commissioners directed the Lee County Board of <br />Elections to conduct an advisory referendum on the question of whether to levy the One - Quarter <br />Percent (.25 %) County Sales and Use Tax in Lee County on the 20 day of July 2009; and <br />WHEREAS, the ballots were cast 66.54% FOR and 33.46% AGAINST the levy of the One - <br />Quarter Percent (.25 %) County Sales and Use Tax; and <br />WHEREAS, the Board has provided the required 10 -day public notice of the Board's intent to <br />consider this resolution to levy the tax; and <br />WHEREAS, the Lee County Board of Commissioners hereby finds that the levy of the One- <br />Quarter Percent (.25 %) County Sales and Use Tax is necessary to help address and alleviate fiscal <br />constraints within Lee County; and <br />NOW, THEREFORE, BE IT RESOLVED by the Lee County Board of Commissioners: <br />(1) There is hereby levied within Lee County the One - Quarter Percent (.25 %) County <br />Sales and Use Tax, authorized in Article 46, Chapter 105 of the General Statues of <br />North Carolina <br />(2) Collection of the tax by the North Carolina Secretary of Revenue, shall begin on <br />and continue after the 1" day of April 2010. <br />(3) The net proceeds of the tax levied herein shall be distributed by the Secretary of <br />Revenue to Lee County in accordance with Article 39 Chapter 105 of the North <br />Carolina General Statues. Notwithstanding the provisions of Article 39 of <br />Chapter 105, the additional One - Quarter Percent (.25 %) County Sales and Use Tax <br />does not apply to the sales price of food that is exempt from tax pursuant to <br />N.C.G.S. 105 - 164.138. The Secretary shall not divide the amount allocated to a <br />county between Lee County and the municipalities within Lee County. <br />(4) This Resolution is effective upon its adoption, and a certified copy hereof shall be <br />forwarded to Kenneth R. Lay, Secretary, North Carolina Department of Revenue, <br />PO Box 25000, Raleigh, North Carolina, 27640, along with a certified copy of the <br />Lee County Board of Election results from the advisory referendum. <br />Adopted this 7th day of December 2009. <br />Q '� C p'p?a' `}1 �, Chairman <br />;Gaynell M. Lee"Clerk Lee County Board of Commissioners <br />