GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

H                                                                                                                                                   D

HOUSE BILL DRH10452-MCf-230

Short Title:      Moore County Local Sales Tax Use Restriction.		(Local)
Sponsors:	Representatives Boles and McNeill (Primary Sponsors).
Referred to:

A BILL TO BE ENTITLED

AN ACT to modify 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, repair, and renovation 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.

(a) Administration. – The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this Article. If the Secretary collects taxes under this Article in a month and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary must allocate the net proceeds of these taxes among the taxing counties in proportion to the amount of taxes collected in each county under this Article in that month. For purposes of this Article, the term "net proceeds" has the same meaning as defined in G.S. 105‑472.

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.

(b) Use. – A county may use funds received under this Article only for funding public school construction, repair, and renovation purposes. A county shall use funds to supplement and not to supplant or replace existing funds or other resources for public school construction."

SECTION 4.  This act is effective when it becomes law.