Applicable only to Sampson County, authorizes the county to levy additional sales tax as title indicates upon ten days public notice and public hearing, but only if certain conditions are met. The tax cannot apply to the sales price of food exempt from retail sales and use taxes under GS 105-164.13B or to the sales price of a bundled transaction taxable under GS 105-467(a)(5a) (governing certain types of transactions that include certain food subject to sales tax if the price of food exceeds 10% of the bundle). Allows the tax to be levied under this act only if the county levies the first one cent (1¢) local sales and use tax under Article 39 of GS Chapter 105, the first one-half cent (1/2¢) local sales and use tax under Article 40 of GS Chapter 105, the second one-half cent (1/2¢) local sales and use tax under Article 42 of GS Chapter 105, and the one-quarter cent (1/4¢) local sales and use tax under Article 46 of GS Chapter 105. The net proceeds of the tax must be used only for a public purpose. Provides for the administration of the tax. Requires the Secretary of Revenue to monthly distribute the net proceeds collected from the tax to the county, and provides for apportionment in instances where proceeds cannot be identified as attributable to a particular taxing county.
ADD'L LOCAL SALES TAX/SAMPSON COUNTY.
|View NCGA Bill Details||2023-2024 Session|
AN ACT TO AUTHORIZE THE SAMPSON COUNTY BOARD OF COMMISSIONERS TO LEVY, BY RESOLUTION, AN ADDITIONAL LOCAL SALES AND USE TAX OF UP TO ONE PERCENT.Intro. by Jackson.
Status: Re-ref to Finance. If fav, re-ref to State and Local Government. If fav, re-ref to Rules and Operations of the Senate (Senate action) (Jan 27 2023)
Thu, 26 Jan 2023 Senate: Filed
Fri, 27 Jan 2023 Senate: Passed 1st Reading
Fri, 27 Jan 2023 Senate: Ref To Com On Rules and Operations of the Senate
Fri, 27 Jan 2023 Senate: Withdrawn From Com
Bill S 26 (2023-2024)Summary date: Jan 26 2023 - View Summary