A BILL TO BE ENTITLED
AN ACT to authorize lenoir county to levy the one‑quarter cent county sales and use tax by resolution.
The General Assembly of North Carolina enacts:
SECTION 1.  This act applies to Lenoir County only.
SECTION 2.  Article 46 of Subchapter VIII of Chapter 105 of the General Statutes reads as rewritten:
"Article 46.
"One‑Quarter Cent (1/4¢) County Sales and Use Tax.
"§ 105‑535.  Short title.
This Article is the One‑Quarter Cent (1/4¢) County Sales and Use Tax Act.
"§ 105‑536.  Limitations.
This Article applies only to counties that levy the first one‑cent (1¢) sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one‑half cent (1/2¢) local sales and use tax under Article 40 of this Chapter, and the second one‑half cent (1/2¢) local sales and use tax under Article 42 of this Chapter.
"§ 105‑537.  Levy.
	A board of county commissioners may, by resolution, levy a local sales and use tax at a rate of one‑quarter percent (0.25%). Before adopting a resolution under this Article, the board of commissioners must give at least 10 days' public notice of its intent to adopt the resolution and must hold a public hearing on the issue of adopting the resolution.
				"§ 105‑538.  Administration 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."
SECTION 3.  This act is effective when it becomes law. This act does not affect the rights or liabilities of the State, a county, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal.