Senate committee substitute adds the following to the 1st edition.
Amends GS 159-24, now requiring every local government and public authority to have a finance officer appointed by the local government, public authority, or designated official at all times, holding office at the pleasure of the appointing board of official (previously more generally required the appointment of a finance officer to hold office at the pleasure of the appointing board or official). Amends GS 159-25, granting finance officers the power to contract with outside entities to ensure fulfillment of the enumerated duties of officers under the statute, excluding the duties to supervise the investment of idle funds unless otherwise allowed by law and to attend training required of the Local Government Commission (Commission). Authorizes the Commission to adopt rules establishing minimum qualifications for finance officers. Adds to the circumstances in which the Commission can require any finance officer or any other employee who performs the duties of a finance officer to participate in training to now include: (1) the employing local government or public authority has an internal control material weakness or significant deficiency in the most recently completed financial audit, and (2) the finance officer fails to annually meet or attest to the minimum qualifications of the position. Additionally authorizes the Commission to require a local government or public authority to contract with outside entities pursuant to the new provision if the local government or public authority has received a unit letter from the Commission due to noncompliance with the Chapter or has an internal control finding in the most recently completed financial audit.
Makes conforming changes to the act's titles.
The Daily Bulletin: 2019-05-15
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The Daily Bulletin: 2019-05-15
House committee substitute makes the following changes to the 1st edition.
Amends GS 20-79.4(b)(147), as reenacted, to require an applicant wishing to obtain an NCAMC or NCACC Clerk special registration plate to furnish proof that the applicant is currently a clerk of a municipal governing board or county board of commissioners in the state prior to being issued the registration plate. Also no longer requires the municipal or county clerk plate to bear the number representing the clerk's respective city, town, or county.
Changes the act's effective date to when the date the act becomes law (was July 1, 2019).
Changes the act's long title.
| Intro. by Potts, Jarvis, Corbin, Yarborough. | GS 20 |
House committee substitute to the 1st edition makes the following changes.
Eliminates proposed Article 43A, GS Chapter 105, authorizing a .5% county sales and use tax for public education purposes. Makes conforming deletion of the proposed changes to GS 105-506.
Modifies and adds to the proposed changes to GS Chapter 105, Article 46 (now, the one-quarter cent or one-half cent county sales and use tax), as follows. Prohibits holding a referendum on the levy of taxes under the Article within one year from the date of the last preceding election for the same. Now restricts a county's use of the net proceeds of taxes levied under the Article to any public purpose and/or public education purposes, which must be indicated on the ballot question presented at the referendum as specified. Defines public education purposes to mean (1) public school capital outlay purposes or to retire any of the county's related indebtedness, (2) classroom teacher salary supplements, or (3) financial support of community colleges. Makes conforming changes.
| Intro. by Howard, Saine, Szoka, Hunter. | GS 105 |
The Daily Bulletin: 2019-05-15
Senate committee substitute to the 2nd edition makes the following changes.
Part II. Franchise Tax Changes
Further amends GS 105-120.2, concerning franchise or privilege tax on holding companies. Adds to the conditions which qualify a corporation as a holding company under the statute to now include ownership of intangible assets that represent more than 80% of the corporation's total assets, or receipt of royalties and license fees that represent more than 80% of the corporation's total gross income, when the corporation is owned 100% by a corporation that meets three specified criteria, including generating revenues in excess of $5 billion from goods that it manufactures.
The Daily Bulletin: 2019-05-15
House committee substitute to the 1st edition makes the following changes.
Part I.
Regarding the Indian Trail occupancy tax authorization, adds an explicit authorization for the Town of Indian Trail Town Council to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum held pursuant to previously specified conditions. Makes technical changes.
Part II.
Amends GS 160A-215 instead of GS 153A-155(b) and makes the following additional changes. Regarding the Stallings District S occupancy tax authorization, clarifies that the governing body of Stallings District S (as the taxing district is created by the act) is authorized to levy the occupancy tax approved by referendum, as previously specified, after 10 days' public notice and hearing. Adds an explicit authorization for the governing board of Stallings District S to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum held pursuant to previously specified conditions. Makes further conforming, technical and organizational changes.
| Intro. by Arp, Horn. | Union |
The Daily Bulletin: 2019-05-15
Actions on Bills: 2019-05-15
H 233: STATE AUDITOR/LOCAL FINANCE OFFICER AMENDS. (NEW)
H 363: CRAFT BEER DISTRIBUTION & MODERNIZATION ACT.
H 532: DNCR ADD NEW TRAILS & VARIOUS CHANGES.
H 544: NCAMC/NCACC SPECIAL REGIS. PLATE.
H 597: WILDLIFE RESOURCES COMMISSION AMENDS.
H 667: LOCAL OPTION SALES TAX FLEXIBILITY.
S 359: BORN-ALIVE ABORTION SURVIVORS PROTECTION ACT.
S 605: HIGHWAY STORM RECOVERY ACT (NEW)
S 622: REDUCE THRESHOLD/MEDICAL EXPENSE DEDUCTION. (NEW)
Actions on Bills: 2019-05-15
H 528: INDIAN TRAIL/STALLINGS OCCUPANCY TAX AUTH.
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