Agenda 2010 07-16 Special MeetingAGENDA NEW HANOVER COUNTY BOARD OF COMMISSIONERS SPECIAL
JULY 16, 2010 8:00 A.M.
MEETING CALLED TO ORDER(Chairman Jason R. Thompson)
REGULAR AGENDA ITEMS OF BUSINESS
8:00 a.m. 1. Public Hearing for Consideration of Quarter Cent Sales Tax
8:10 a.m. 2. Consideration of Resolution Levying an Additional One - Quarter Percent County
Sales and Use Tax
8:20 a.m. 3. ADJOURN
Note: Times listed for each item are estimated, and if a preceding item takes less time, the Board will move
forward until the agenda is completed.
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NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: July 16, 2010
REGULAR
ITEM: 1
DEPARTMENT: County Manager PRESENTER(S): Bruce T. Shell, County Manager
CONTACT(S): Bruce T. Shell, County Manager and Kemp Burpeau, Deputy County Attorney
SUBJECT:
Public Hearing for Consideration of Quarter Cent Sales Tax
BRIEF SUMMARY:
The May 4, 2010 Advisory Referendum approved the additional quarter cent sales tax as authorized by
Article 46, Chapter 105 of the General Statutes. The Board is to now conduct a public hearing and consider
imposing and levying the tax. The required public hearing notice has been published. All pending protests
have been dismissed by the New Hanover County Board of Elections and the State Board of Elections, and
the time for filling other protests has expired. Collection shall begin on October 1, 2010. The County Board
of Elections shall certify the referendum resolution July 16 immediately prior to the Commissioners' public
hearing.
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Conduct a public hearing.
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Conduct a public hearing.
COMMISSIONERS' ACTIONS:
Conducted a public hearing.
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NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: July 16, 2010
REGULAR
ITEM: 2
DEPARTMENT: County Manager Publisher PRESENTER(S): Bruce T. Shell, County Manager
CONTACT(S): Bruce T. Shell, County Manager and Kemp Burpeau, Deputy County Attorney
SUBJECT:
Consideration of Resolution Levying an Additional One - Quarter Percent County Sales and Use Tax
BRIEF SUMMARY:
The May 4, 2010 Advisory Referendum approved the additional quarter cent sales tax as authorized by
Article 46, Chapter 105 of the General Statutes. The Board has conducted a public hearing and
should now consider imposing and levying the tax. If the resolution is enacted, collection shall begin on
October 1, 2010.
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Consider enacting the proposed resolution.
ATTACHMENTS:
Resolution
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Recommend approval.
COMMISSIONERS' ACTIONS:
Approved 4 -1, Commissioner Caster dissenting.
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NEW HANOVER COUNTY BOARD OF COMMISSIONERS
RESOLUTION
LEVYING AN ADDITIONAL ONE - QUARTER PERCENT (.25 %)
COUNTY SALES AND USE TAX
WHEREAS, the General Assembly has authorized county boards of commissioners across the
State of North Carolina to levy a one - quarter percent (.25 %) county sales and use tax under the
Current Operations and Capital Improvements Appropriations Act of 2007, contingent on an
advisory referendum in which the majority of those casting ballots voted for the levy of the tax;
and
WHEREAS, the New Hanover County Board of Commissioners directed the Board of Elections
to conduct an advisory referendum on the 4 th day of May, 2010 on the question of whether to
levy the One - Quarter Percent (.25 %) County Sales and Use Tax in New Hanover County; and
WHEREAS, the ballots were cast 13,392 FOR and 12,424 AGAINST the levy of the One -
Quarter Percent (.25 %) County Sales and Use Tax; and
WHEREAS, the New Hanover County Board of Elections has completed the certificate of
canvass for the return of the advisory referendum; and
WHEREAS, the pending protest has been dismissed by New Hanover County Board of
Elections and the State Board of Elections, and the time for any new protests has expired; and
WHEREAS, the Board has provided the required 10 -day public notice of the Board's intent to
consider this resolution to levy the tax; and
WHEREAS, the New Hanover County Board of Commissioners hereby finds that the levy of
the One - Quarter Percent (.25 %) County Sales and Use Tax is necessary to help address and
alleviate fiscal constraints within New Hanover County.
NOW, THEREFORE, BE IT RESOLVED, by the New Hanover County Board of
Commissioners that:
(1) There is hereby levied within New Hanover County the additional One - Quarter
Percent (.25 %) County Sales and Use Tax, authorized in Article 46, Chapter 105 of
the General Statutes of North Carolina.
(2) Collection of the tax by the North Carolina Secretary of Revenue shall begin on and
continue after the 1 st day of October 2010.
(3) The net proceeds of the tax levied herein shall be distributed by the Secretary of
Revenue to New Hanover County in accordance with Article 39 Chapter 105 of the
North Carolina General Statutes. Notwithstanding the provisions of Article 39 of
Chapter 105, the additional One - Quarter Percent (.25 %) County Sales and Use Tax
does not apply to the sales price of those items that are exempt from tax pursuant to
N.C.G.S. 105- 164 -13B. The Secretary shall not divide the amount allocated to a
county between New Hanover County and the municipalities within New Hanover
County.
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(4) This Resolution is effective upon its adoption, and a certified copy hereof shall be
forwarded to Secretary, North Carolina Department of Revenue, P.O. Box 4 25000,
Raleigh North Carolina 27640, along with a certified copy of the New Hanover
County Board of Election results from the advisory referendum.
ADOPTED this the 16 day of July, 2010.
NEW HANOVER COUNTY
Jason R. Thompson, Chairman
ATTEST:
Sheila L. Schult, Clerk to the Board
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