Bill Text: NC S727 | 2015-2016 | Regular Session | Amended

North Carolina Senate Bill 727 (Prior Session Legislation)

Bill Title: Moore County Local Sales Tax Use Restriction

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2016-07-01 - Conf Com Appointed [S727 Detail]

Download: North_Carolina-2015-S727-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2015

S 4

SENATE BILL 727

Finance Committee Substitute Adopted 5/31/16

House Committee Substitute Favorable 6/28/16

Fourth Edition Engrossed 6/30/16

Short Title: Moore County Local Sales Tax Use Restriction.		(Local)
Sponsors:
Referred to:

April 26, 2016

A BILL TO BE ENTITLED

AN ACT to modify the timing of the referendum for and the permissible uses of the quarter cent local option sales tax for Moore county.

The General Assembly of North Carolina enacts:

SECTION 1. This act applies to Moore County only.

SECTION 2. G.S. 105‑537(c) reads as rewritten:

"(c) Ballot Question. � The form of the question to be presented on a ballot for a special election concerning the levy of the tax authorized by this Article shall be:

"[ ] FOR [ ] AGAINST

Local sales and use tax at the rate of one‑quarter (1/4) of one percent ~~(0.25%)~~ (1%) in addition to all other State and local sales and use ~~taxes."~~taxes, to be used only for public school construction purposes. For example, tax on a purchase of one hundred dollars ($100.00) would be an extra twenty‑five cents (25�).""

SECTION 3. G.S. 105‑538 reads as rewritten:

"§ 105‑538. Administration and use of taxes.

Except as provided in this Article, the adoption, levy, collection, administration, and repeal of these additional taxes must be in accordance with Article 39 of this Chapter. G.S. 105‑468.1 is an administrative provision that applies to this Article. A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105‑164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105‑467(a)(5a). The Secretary shall not divide the amount allocated to a county between the county and the municipalities within the county.

A county may use funds received under this Article only for financing and constructing public schools. A county shall use funds to supplement and not to supplant or replace existing funds or other resources for public school construction."

SECTION 4. Notwithstanding G.S. 105‑465, the county board of elections shall fix the date of the special election at the same time as the statewide election to be conducted on November 8, 2016.

SECTION 5. The board of county commissioners shall submit the written request required by G.S. 105‑465 to the board of elections no later than August 1, 2016.

SECTION 6. This act is effective when it becomes law.