NORTH CAROLINA GENERAL ASSEMBLY

1973 SESSION

 

 

CHAPTER 302

HOUSE BILL 341

 

 

AN ACT AMENDING THE LOCAL GOVERNMENT SALES AND USE TAX ACT SO AS TO AUTHORIZE THE USE OF THE PROCEEDS THEREOF FOR ANY PUBLIC PURPOSE.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-466(b) is amended by placing a period after "G.S. 105-465" in the sixth line thereof as it appears in the 1972 Replacement Volume 2D of the General Statutes, and by striking out the remainder of the subsection, so that subsection (b) reads as follows:

"(b)      In addition, the board of county commissioners may, in the event no election has been held under the provisions of G.S. 105-465 in which the tax has been defeated, after not less than 10 days' public notice and after a public hearing held pursuant thereto, by resolution, impose and levy the local sales and use tax to the same extent and with the same effect as if the levy of the tax had been approved in an election held pursuant to G.S. 105-465."

Sec. 2.  This act becomes effective on July 1, 1973.

In the General Assembly read three times and ratified, this the 3rd day of May, 1973.