GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2015

H                                                                                                                                                   D

HOUSE DRH30174-MCx-126A  (03/10)

Short Title:        Dare County Local Option Sales Tax.		(Local)
Sponsors:	Representative Tine.
Referred to:

A BILL TO BE ENTITLED

AN ACT to modify the options for local sales taxes for Dare county for dredging purposes.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑537 reads as rewritten:

"§ 105‑537.  Levy.Levy; use.

(a)        Authority. – The board of county commissioners may levy a local sales and use tax at the rate of one‑quarter percent (0.25%) upon the occurrence of any of the following:

(1) By resolution, if a majority of those voting in a special election held pursuant to subsection (b) of this section approve the levy of the local sales and use tax and the county has given not less than 10 days' public notice.

(2) By resolution, if no election has been held within five years under the provisions of subsection (b) of this section in which the tax has been defeated and the county has given not less than 10 days' public notice of and held a public hearing.

If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board of county commissioners may, by resolution and after 10 days' public notice, levy a local sales and use tax at a rate of one‑quarter percent (0.25%).

…

(d) Use. – A county may use the net proceeds of a tax levied pursuant to subdivision (2) of subsection (a) of this section only for dredging purposes. The use restriction imposed by this subsection shall remain in effect as long as the tax is levied."

SECTION 2.  G.S. 105‑537, as amended by Section 1 of this act, reads as rewritten:

"§ 105‑537.  Levy; use.Levy.

(a)        Authority. – The board of county commissioners may levy a local sales and use tax at the rate of one‑quarter percent (0.25%) upon the occurrence of any of the following:

(1) By resolution, if If a majority of those voting in a special election held pursuant to subsection (b) of this section approve the levy of the local sales and use tax and tax, the board of county commissioners may, by resolution and has given not less than after 10 days' public notice.notice, levy a local sales and use tax at a rate of one‑quarter percent (0.25%).

(2) By resolution, if no election has been held within five years under the provisions subsection (b) of this section in which the tax has been defeated and the county has given not less than 10 days' public notice of and held a public hearing.

…

(d) Use. – A county may use the net proceeds of a tax levied pursuant to subdivision (2) of subsection (a) of this section only for dredging purposes. The use restriction imposed by this subsection shall remain in effect as long as the tax is levied."

SECTION 3.  This act applies to Dare County only.

SECTION 4.  Section 2 of this act becomes effective January 1, 2020. A tax levied by resolution under G.S. 105‑537(a)(2), as enacted by this act, expires the year following completion of the Bonner Bridge replacement project, including the removal of the existing bridge. The remainder of this act is effective when it becomes law.