AN ACT to extend the sales tax refund allowed to a joint governmental agency created to operate a cable television system for one year.

The General Assembly of North Carolina enacts:

SECTION 1.  Section 1 of S.L. 2010‑153 reads as rewritten:
"SECTION 1. A joint agency created by an interlocal agreement pursuant to G.S. 160A‑462 to operate a cable system that provides video programming services is allowed a refund of sales and use tax paid by it on purchases made on or after July 1, 2007, and before June 30, 2011, to the same extent allowed to a city under G.S. 105‑164.14(c). Notwithstanding G.S. 105‑164.14, the joint agency must make a request for a refund in writing before January 1, 2011, for sales and use tax paid on or after July 1, 2007, and before June 30, 2010."
SECTION 2.  This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 18th day of June, 2011.

	_____________________________________
		 Philip E. Berger
	 President Pro Tempore of the Senate

	_____________________________________
		 Thom Tillis
	 Speaker of the House of Representatives

	_____________________________________
		 Beverly E. Perdue
	 Governor

Approved __________.m. this ______________ day of ___________________, 2011