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ORth CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS <br /> <br /> - <br /> <br /> MEMORANDUM <br /> <br /> TO: County Managers <br /> <br /> FROM: C. Ronald Aycock, Executive Director <br /> <br /> DATE: July 27, 1983 <br /> <br /> SUBJECT: 1/2% Supplemental Local Government Sales and Use Tax Draft <br /> Forms <br /> e Notice of Public Hearing <br /> o Resolution Based on Direct Imposition by the Board <br /> ~ Resolution Based on Voter Approval <br /> <br /> In addition to the draft forms noted above, we are enclosing a copy of <br /> the ratified sales tax bill and'an additional copy of Legislative <br /> Bulletin #27 which explains the new sales tax law. Please note that <br /> the first 3 pages of the bill contain the 1/2% sales tax law for all <br /> counties except Burke. The remaining pages of the bill beginning with <br /> "Article 41" on page 3 deal with the Burke County 1/2% sales tax and <br /> local option hotel motel tax for Buncombe, Forsyth, Haywood, <br /> Mecklenburg and New Hanover Counties and the towns of Ocean Isle <br /> Beach, Surf City and Topsail Beach. <br /> <br /> We have not prepared a resolution calling for a referendum on the <br /> issue since the procedures required are fairly explicitly set out in <br /> G.S, 105-465, 105-466 and 105-484. Please call us if we can provide <br /> individual assistance. <br /> <br /> The 1/2% sales tax law requires the use of the same distribution <br /> method for the 1/2% and the 1% sales tax. Accordingly, please note <br /> that Section 3 of both the attached resolutions provides that %he <br /> distribution of the proceeds within a county area .to the cities in the <br /> county area and to the county government shall be the same as the <br /> present 1% local option tax. <br /> <br /> If we can be of further assistance,~ please feel free to call upon us. <br /> <br /> ALBERT COATES LOCAL GOVERNMENT CENTER <br /> 215 N. OAWSON ST. · P. (~. BoX 1488 e RALEIGH. ~!ORTH CAROLINA 27602 · TELEPHONE 9 $ 9/832.2893 <br /> <br /> <br />