HomeMy WebLinkAboutC.054.93010_0926Commissioner Williams agreed to the amendment.
Chairman Tice said the sales tax was the lesser of two evils (property tax
increase versus a sales tax increase) and that Ircdell's budget problems were the
same as the other 99 counties in the State. Mrs. Tice said the situation had not
occurred by any action of the board of commissioners, and many citizens had
indicated they preferred a sales tax increase over a property tax increase.
AMENDMENT VOTING: Ayes -- 4; Nays -I (Ray)
Commissioner Ray said she was totally sympathetic to the commissioners
and the dilemma created by Governor Easley by not reimbursing the local
governments. Ray stated she had been elected to serve in the North Carolina
General Assembly, as a member of the House of Representatives, and she planned
to do her part to ensure that local governments and boards of commissioners were
not caught in this type of situation in the future.
The adopted sales tax resolution is as follows.
County of Iredell
The State of North Carolina
RESOLUTION LEVYING THE THIRD ONE-HALF CENT (1/20)
LOCAL GOVERNMENT SALES AND USE TAX AND PRESCRIBING
THE METHOD OF DISTRIBUTION
BUT ONO F THE PROCEEDS
WITHIN IR
WHEREAS, the General Assembly has authorized the Iredell County
Board of Commissioners to levy a one-half percent (1/2%) local sales and use tax
by enacting N.C.G.S. 105-517(b) in Section 34.14(a) of Session Law 2001-424,
as amended by S.L. 2002-123, "An Act to Accelerate the Additional One-half
Cent (1/20) Local Option Sales and Use Tax and to Make Conforming and
Technical Changes;' and
WHEREAS, the Iredell County Board of Commissioners gave proper
public notice of the Board's intent to consider this resolution, as required by
Section 10 of S.L. 2002-123; and
WHEREAS, Iredell County has lost $2,962,940.00 in funds made
available by the State of North Carolina to replace revenue lost because of
legislative action: (1) to repeal sales taxes imposed on purchases made with Food
Stamps; (2) to repeal property taxes imposed on inventories held by
manufacturers, retailers and wholesalers; (3) to repeal taxes on intangible
duce taxes levied on residential property owned
personal property; and (4) to re
by low-income elderly taxpayers; and
WHEREAS, the Iredell County Board of Commissioners hereby finds
circumstances cited herein, the levy of "The Third
that, particularly in light of the
One -Half Cent (1/20) Local Government Sales and Use Tax" is necessary to
adequately finance the operations of the county and the cities and towns herein.
NOW, THEREFORE, BE IT RESOLVED by the Iredell County Board of
Commissioners that:
(i) There is hereby imposed and levied within Iredell County the third
one-half cent (1/20) Local Government Sales and Use Tax authorized by Section
34.14(a)of S.L. 2001-424, as amended by S.L. 2002-123, and codified as Article
44 of Chapter 105 of the General Statutes of North Carolina. The tax hereby
imposed and levied shall apply to the same extent and be subject to the same
limitations as are set forth in said S.L. 2001-424.