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Quarter-cent sales tax resolution, Draft Print
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On May 6, Haywood County voters approved the addition of a one-quarter cent sales and use tax. Following is a proposed resolution to levy the tax beginning in Oct. 2008. The Board of County Commissioners will hold a public hearing on this resolution at 5 p.m., June 16 in Room 3451 of the Haywood County Justice Center in Waynesville. For more information, contact the county manager at 828-452-6625.

 

Haywood County Board of Commissioners
The State of North CarolinaMay 19, 2008
Resolution Levying an Additional One-quarter Cent (¼¢)
County Sales & 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 Haywood County Board of Commissioners directed the Haywood County Board of Elections to conduct an advisory referendum on the question of whether to levy the One-Quarter
Cent (1/4¢) County Sales and Use Tax in Haywood County on the 6th day of May, 2008; and

WHEREAS, the ballots were cast  56.7% FOR and 43.3% AGAINST the levy of the One-Quarter Cent (1/4¢) 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 Haywood County Board of Commissioners hereby finds that the levy of the One-Quarter Cent (1/4¢) County Sales and Use Tax is necessary to help address and alleviate fiscal constraints within Haywood County; and

NOW, THEREFORE, BE IT RESOLVED by the Haywood County Board of Commissioners: (1)    There is hereby levied within Haywood  County the One-Quarter Cent (1/4¢) 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 1st day of October, 2008. (3)    The net proceeds of the tax levied herein shall be distributed by the Secretary of Revenue to Haywood 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 Cent (1/4¢) 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. 105-164.13B. The Secretary shall not divide the amount allocated to a county between Haywood County and the municipalities within Haywood County.  (4)    This Resolution is effective upon its adoption, and a certified copy hereof shall be forwarded to Reginald S. Hinton, Secretary, North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640, along with a certified copy of the Haywood County Board of Election results from the advisory referendum.

Adopted this the 7th day of July, 2008.

 

______________________________
Larry R. Ammons, ChairmanHaywood County Board of Commissioners                                                                                     

ATTEST:                                                                                                                    

___________________________ 
David B. Cotton
County Manager