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Resolution - 2/08 - Uses of '07 1/4-Cent Sales Tax Revenue
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Resolution - 2/08 - Uses of '07 1/4-Cent Sales Tax Revenue
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2008 - S% <br />RESOLUTION BY THE LEE COUNTY BOARD OF COMMISSIONERS <br />STATING THE INTENDED USES OF THE 2007 <br />1/4 -CENT SALES TAX REVENUE <br />IF THE ADVISORY REFERENDUM FOR THE LEVY OF A <br />LOCAL TAX PASSES BY MAJORITY VOTE <br />WHEREAS, the 2007 State Appropriations Act (H1473) amended Chapter 105 of the North <br />Carolina General Statutes ( §§ 105 -601 through 604 and 105 -535 through 538) which <br />provides counties with the authority to levy a local sales and use tax at a rate of one - quarter <br />percent (0.25 %), and <br />WHEREAS, the above referenced statute amendments further provide that prior to the <br />adoption by the County Commissioners of a resolution that would levy a local sales tax, <br />there must first be conducted a special election advisory referendum whereby the County <br />voters would have the opportunity to vote for or against the levy of the above referenced <br />local tax by the County Commissioners; furthermore, the County Commissioners could not <br />levy a local sales tax unless a majority of those citizens voting in the special election vote for <br />the levy of said tax, and <br />WHEREAS, the Lee County Board of Commissioners have taken public comments on the <br />proposed tax at their January 21, 2008 and February 4, 2008 regular meetings, at which <br />• time the Board of Commissioners heard overwhelming support for the ' / 4 -cent sales tax and <br />support for Educational Capital Projects, and <br />WHEREAS, the Lee County Finance Committee and Lee County Board of Commissioners <br />have reviewed the issue and public comments and determined the levy of such a sales tax <br />is in the best interest of the Lee County Government and its citizens, and <br />WHEREAS, after careful deliberation at their February 18, 2008 regular meeting, a motion <br />was duly made and seconded and passed by a seven (7) to zero (0) vote by Board <br />members to request that the Lee County Board of Elections conduct a special election <br />advisory referendum in Lee County on Tuesday, May 6, 2008, on the question of whether to <br />levy a local sales tax in Lee County. <br />NOW, THEREFORE, BE IT RESOLVED by the Lee County Board of Commissioners that it <br />is the intent of the Commissioners to use the revenue from the 2007 ' / 4 -cent sales tax, if <br />successful, for the following: <br />1. Debt Service on the financing of capital projects for the Lee County Board of <br />Education and Central Carolina Community College; and <br />2. Debt Service on other Capital Projects listed in the County's 2009 -2013 <br />Capital Improvement Plan (CIP). <br />L <br />
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