North Carolina § 105-501 - Distribution of additional taxes.

§ 105-501. Distribution of additional taxes.

Method. - The Secretary must, on a monthly basis, allocate to each taxing county the net proceeds of the additional one-half percent (1/2%) sales and use taxes collected in that county under this Article. If the Secretary collects taxes under this Article in a month and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary must allocate the net proceeds of these taxes among the taxing counties in proportion to the amount of taxes collected in each county under this Article in that month. Deductions. - The costs incurred by the State to provide the functions listed in this subsection that support local governments are deductible from the collections to be allocated each month for distribution. The Department's cost of the following for the preceding month must be deducted and credited to the Department: The Local Government Division. The Property Tax Commission. The Department of State Treasurer's costs for personnel and operations of the Local Government Commission. One-twelfth of the costs of the following for the preceding fiscal year must be deducted and credited to the General Fund: The School of Government at the University of North Carolina at Chapel Hill in operating a training program in property tax appraisal and assessment. Repealed by Session Laws 2011-145, s. 27.1(b), effective July 1, 2012. Seventy percent (70%) of the expenses of the Department of Revenue in performing the duties imposed by Article 2D of this Chapter. The Secretary must divide and distribute the funds allocated to a taxing county each month under this section between the county and the municipalities located in the county in accordance with the method by which the one percent (1%) sales and use taxes levied in that county pursuant to Article 39 of this Chapter or Chapter 1096 of the 1967 Session Laws are distributed. No municipality may receive any funds under this section if it was incorporated with an effective date of on or after January 1, 2000, and is disqualified from receiving funds under G.S. 136-41.2 . No municipality may receive any funds under this section, incorporated with an effective date on or after January 1, 2000, unless a majority of the mileage of its streets are open to the public. History (1985 (Reg. Sess., 1986), c. 906, s. 1; 1987, c. 832, s. 8; 1987 (Reg. Sess., 1988), c. 1082, s. 4; 1995, c. 41, s. 4; c. 370, s. 1; 1999-458, s. 9; 2001-427, s. 13(d); 2002-126, s. 30D(a); 2006-264, s. 29(f); 2007-323, s. 31.16.4(b); 2010-31, s. 26.1(a); 2011-145, s. 27.1(a), (b).) Local Modification. - Community of Gray's Creek: 1999, c. 458, s. 13 (contingent on petition filed before July 1, 2002); Community of Union Cross: 1999, c. 458, s. 13 (contingent on petition filed before July 1, 2002). Editor's Note. - Session Laws 1996, Second Extra Session, c. 13, ss. 1.5 and 1.6, amend Session Laws 1967, c. 1096, referred to in this section. Session Laws 1996, Second Extra Session, c. 13, s. 1, provides that this act shall be known as the William S. Lee Quality Jobs and Business Expansion Act. Session Laws 1996, Second Extra Session, c. 13, s. 10.1, provides: "This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before its amendment or repeal; nor does it affect the right to any refund or credit of a tax that would otherwise have been available under the amended or repealed statute before its amendment or repeal." G.S. 105-275.2, referred to in subdivision (1), was repealed effective July 1, 2002. Effect of Amendments. - Session Laws 2006-264, s. 29(f), effective August 27, 2006, substituted "School of Government at the University of North Carolina at Chapel Hill" for "Institute of Government" in subdivision (3). Session Laws 2007-323, s. 31.16.4(b), effective October 1, 2009, and applicable to distributions for months beginning on or after October 1, 2009, rewrote this section. Session Laws 2010-31, s. 26.1(a), effective July 1, 2010, rewrote subsection (b). Session Laws 2011-145, s. 27.1(a), effective July 1, 2011, rewrote sub-subdivision (b)(1)a., which formerly read: "Performing the duties imposed by Article 15 of this Chapter"; and added subdivision (b)(1a). Session Laws 2011-145, s. 27.1(b), effective July 1, 2012, deleted sub-subdivision (b)(2)b., which read: "The personnel and operations provided by the Department of State Treasurer for the Local Government Commission."