North Carolina § 105-187 - 63. Use of tax proceeds.

§ 105-187. 63. Use of tax proceeds.

From the taxes received pursuant to this Article, the Secretary may retain the costs of collection, not to exceed two hundred twenty-five thousand dollars ($225,000) a year, as reimbursement to the Department. The Secretary must credit or distribute taxes received pursuant to this Article, less the cost of collection, on a quarterly basis as follows: Fifty percent (50%) to the Inactive Hazardous Sites Cleanup Fund established by G.S. 130A-310.11. Thirty-seven and one-half percent (37.5%) to cities and counties in the State on a per capita basis, using the most recent annual estimate of population certified by the State Budget Officer. One-half of this amount must be distributed to cities, and one-half of this amount must be distributed to counties. For purposes of this distribution, the population of a county does not include the population of a city located in the county. Twelve and one-half percent (12.5%) to the General Fund. A city or county is excluded from the distribution under this subdivision if it does not provide solid waste management programs and services and is not responsible by contract for payment for these programs and services. The Department of Environmental Quality must provide the Secretary with a list of the cities and counties that are excluded under this subdivision. The list must be provided by May 15 of each year and applies to distributions made in the fiscal year that begins on July 1 of that year. Funds distributed under this subdivision must be used by a city or county solely for solid waste management programs and services. History (2007-543, s. 2; 2007-550, s. 14(a); 2008-207, s. 2; 2009-484, s. 4; 2013-360, s. 14.18(a); 2015-241, s. 14.30(u).) Editor's Note. - Session Laws 2008-207, s. 3, provides: "Notwithstanding G.S. 105-187.63(2) , as amended by this act, the Department of Environment and Natural Resources must provide a list to the Secretary of Revenue of the cities and counties that are excluded from the distribution under that subdivision by September 15, 2008. The list applies to distributions made in fiscal year 2008-2009." Session Laws 2013-360, s. 14.18(f), provides: "Money collected pursuant to Article 5G of Chapter 105 of the General Statutes between July 1, 2013, and the date this act becomes law [July 26, 2013] shall be credited to the General Fund. The money shall be used for the purposes provided in this section." Session Laws 2013-360, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2013.'" Session Laws 2013-360, s. 38.2, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2013-2015 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2013-2015 fiscal biennium." Session Laws 2013-360, s. 38.5 is a severability clause. Session Laws 2015-241, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2015.'" Session Laws 2015-241, s. 33.6, is a severability clause. Session Laws 2017-57, s. 13.3, provides: "Notwithstanding G.S. 130A-310.11(b) , one million dollars ($1,000,000) of the funds credited to the Inactive Hazardous Sites Cleanup Fund under G.S. 105-187.63 for the assessment and remediation of pre-1983 landfills shall instead be allocated to the City of Havelock for the repurposing of the Phoenix Recycling site." Session Laws 2017-57, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2017.'" Session Laws 2017-57, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2017-2019 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2017-2019 fiscal biennium." Session Laws 2017-57, s. 39.6, is a severability clause. Session Laws 2018-5, s. 13.2, as amended by Session Laws 2018-97, s. 4.2, provides: "Notwithstanding G.S. 130A-310.11(b) , up to two million dollars ($2,000,000) of the funds credited to the Inactive Hazardous Sites Cleanup Fund under G.S. 105-187.63 for the assessment and remediation of pre-1983 landfills shall instead be used by the Department of Environmental Quality's Division of Waste Management to provide a matching grant to Charlotte Motor Speedway, LLC, (CMS) for the purpose of remediation activities at the Charlotte Motor Speedway in Cabarrus County. The Division shall provide one dollar ($1.00) for every two non-State dollars ($2.00) provided in kind or otherwise, up to a maximum of two million dollars ($2,000,000) for the matching grant described in this section. CMS may allocate all or a portion of the grant provided by this section to an entity that controls CMS or an entity controlled by CMS. Entities receiving such an allocation shall be considered a subgrantee as defined in G.S. 143C-6-23 . Effect of Amendments. - Session Laws 2007-543, s. 2, effective July 1, 2008, rewrote subdivision (2), which formerly read: "Thirty-seven and one-half percent (37.5%) to units of local government that provide solid waste management services directly to residents within the political boundaries of the unit of local government as determined by the Department of Environment and Natural Resources, distributed on a per capita basis as described in G.S. 105-472(b)(1) . Funds distributed under this subdivision shall be used by a unit of local government solely for solid waste management programs and services. As used in this subdivision, 'unit of local government' includes a regional solid waste management authority established under Article 22 of Chapter 153A of the General Statutes." Session Laws 2008-207, s. 2, effective August 9, 2008, in the second sentence of the introductory paragraph, substituted "Secretary must credit" for "Secretary shall credit," and inserted "on a quarterly basis"; and rewrote subdivision (2). Session Laws 2009-484, s. 4, effective August 26, 2009, in subdivision (2), deleted "unless it is served by a regional solid waste management authority established under Article 22 of Chapter 153A of the General Statutes" at the end of the first sentence of the second paragraph, and deleted the last sentence in the third paragraph, which read: "A city or county that receives funds under this subdivision and is served by a regional solid waste management authority must forward the amount it receives to that authority." Session Laws 2013-360, s. 14.18(a), effective July 1, 2013, substituted "General Fund" for "Solid Waste Management Trust Fund established by G.S. 130A-309.12 " in subdivision (3). Session Laws 2015-241, s. 14.30(u), effective July 1, 2015, substituted "Department of Environmental Quality" for "Department of Environment and Natural Resources" in the second sentence in the second paragraph of subdivision (2). §§ 105-187.64 through 105-187.69: Reserved for future codification purposes.