2013/12/02 RESOLUTION LEVYING AN ADDITIONAL 1/4 CENT COUNTY SALES TAXHarnett
COUNTY
NORTH CAROLINA
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COUNTY OF HAR,NETT
STATE OF NORTH CAROLINA
RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS
LEVYING AN ADDITIONAL ONE- QUARTER (1/4) CENT COUNTY SALES AND USE
TAX
WHEREAS, The General Assembly has authorized county boards of commissioners across
the State of North Carolina to levv a one quarter percent (.25 %) county sales and use tax,
contingent on an advisory referendum in which the majority of those casting ballots voted for the
levy of the tax: and
WHEREAS, the Hamett County Board of Commissioners directed the Harnett County
Board of Elections to conduct an advisory referendum on the question of whether to levy the One -
Quarter (1/4) Cent County Sales and Use Tax in Harnett County on the 5th day of November,
2013: and
WHEREAS, the ballots were cast 70.87% FOR and 29.13% AGAINST the levy of the
One - Quarter (1/4) Cent County Sales and Use Tax; and
WHEREAS, the Board has provided the required 10 days public notice of the Board's
intent to consider this resolution to levy the tax; and
WHEREAS, the Harnett County Board of Commissioners hereby finds that the levy of the
One - Quarter (1/4) Cent County Sales and Use Tax is necessary to help address and alleviate fiscal
constraints within County of Harnett ("Harnett County"),- and
NOW, THEREFORE, BE IT RESOLVED by the Harnett County Board of
Commissioners:
(1) There is hereby levied within Harnett County the One - Quarter (1/4) Cent County Sales
and Use Tax, authorized in Section 31.17(b) of the Current Operations and Capital
Improvements Appropriations Act of 2007 (Session Law 2007 -323).
(2) Collection of the tax by the North Carolina Secretary of Revenue, shall begin on and
continue after the 1 st day of April, 2014.
(3) The net proceeds of the tax levied herein shall be distributed by the Secretary of
Revenue to Harnett County in accordance with Article 39 Chapter 105 of the North
Carolina General Statutes. Notwithstanding the provisions of Article 39 Chapter 105,
the additional One - Quarter (1/4) Cent County Sales and Use Tax does not apply to the
sales price of food that is exempt from tax pursuant to N.C.G.S. 105 - 164.1313. The
Secretary shall not divide the amount allocated to a county between Harnett County
and the municipalities within Harnett County.
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(4) This Resolution is effective upon its adoption, and a certified copy hereof shall be
forwarded to Lyons Gray, Secretary, North Carolina Department of Revenue, P.O.
Box 2500. Raleigh, NC 27640, along with a certified copy of the Harnett County
Board of Elections results from the advisor, referendum.
Adopted this the 2nd day of December, 2013.
_'L
d Joe Miller Chairman
Harnett County Board of Commissioners
Attest:
V
Marg, et Regina eeler, Clerk to the Board
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