DARE COUNTY LOCAL OPTION SALES TAX.

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View NCGA Bill Details2015-2016 Session
House Bill 388 (Local) Filed Monday, March 30, 2015
AN ACT TO MODIFY THE OPTIONS FOR LOCAL SALES TAXES FOR DARE COUNTY FOR DREDGING PURPOSES.
Intro. by Tine.

Status: Ref To Com On Rules and Operations of the Senate (Senate Action) (Apr 6 2015)
H 388

Bill Summaries:

  • Summary date: Mar 31 2015 - View Summary

    House amendment #1 makes the following changes to the 2nd edition:

    Amends the effective date clause, adding language that provides that the Secretary of Transportation must notify both the Secretary of Revenue and the Dare County Board of Commissioners when the Bonner Bridge Replacement Project, including the removal of the existing bridge, is certified as complete. Also provides that any tax levied by resolution under GS 105-537(a)(2), as enacted by this act, will expire 90 days following the date the Secretary of Transportation certifies the project as complete (previously, provided that it expires a year following the completion of the Bonner Bridge replacement project). 


  • Summary date: Mar 31 2015 - View Summary

    House committee substitute makes the following changes to the 1st edition.

    Adds a new section, which provides that, notwithstanding the provisions of GS 105-466(c), during the 2015 calendar year a tax levied under GS Chapter 105, Article 46, can become effective on the first day of any calendar quarter so long as the county gives the Secretary at least a 75-day advance notice of the new tax levy.


  • Summary date: Mar 30 2015 - View Summary

    Amends GS 105-537 to allow the Dare County Board of Commissioners to levy a local sales and use tax of 0.25% by resolution if (1) a majority of those voting in a special election approve the levy of the tax and the county has given no less than 10 days' public notice or (2) no election has been held within five years in which the tax has been defeated and the county has held a public notice after giving no less than 10 days' public notice. Allows the county to use the net proceeds of the tax under option (2) only for dredging purposes. Provide that a tax levied under option (2) expires the year following the completion of the Bonner Bridge replacement project.

    Amends GS 105-537 again, effective January 1, 2020, to delete the option of levying a local sales and use tax of 0.25% if no election has been held within five years in which the tax has been defeated and the county has held a public notice after giving no less than 10 days' public notice.

    Applies to Dare County only.