North Carolina § 105-511 - 4. Distribution and use of taxes.

§ 105-511. 4. Distribution and use of taxes.

Distribution. - The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this Part by that county. If the Secretary collects taxes under this Part in a month and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary shall allocate these taxes among the taxing counties, in proportion to the amount of taxes collected in each county under this Part in that month and shall include them in the monthly distribution. To the county based on the population of the county that is not in an incorporated area, and to the municipalities within the county based on the population of that municipality that is located within that county. To determine the population of each county and each municipality, the Secretary shall use the most recent annual estimate of population certified by the State Budget Officer. Notwithstanding subdivision (1) of this subsection, if a municipality to which funds are to be allocated neither operates nor contracts for the operation of a public transportation system, the population of that municipality shall be excluded from the calculations of subdivision (1) of this subsection. Notwithstanding subdivision (1) of this subsection, if a county to which funds are to be allocated neither operates nor contracts for the operation of a public transportation system, the population of that county not in an incorporated area shall be excluded from the calculations of subdivision (1) of this subsection. A county or municipality may use funds received under this Part only for financing, constructing, operating, and maintaining public transportation systems. Every unit of government shall use funds to supplement and not to supplant or replace existing funds or other resources for public transportation systems. The Secretary shall distribute the net proceeds of the tax levied by a county on a per capita basis among the county and the units of local government in the county that operate a public transportation system as follows: If a county or a municipality that does not receive an allocation of funds on account of subdivision (2) or (3) of this subsection begins to operate or contract for the operation of a public transportation system, that county or municipality shall begin receiving funds beginning the first day of July that is more than 30 days thereafter. History (2009-527, s. 2(b).) Editor's Note. - Session Laws 1997-417, s. 1(b), as amended by Session Laws 2009-527, s. 2(b), has been codified as Article 43, Parts 1 and 2 at the direction of the Revisor of Statutes, effective August 27, 2009. Initially, Session Laws 1997-417, s. 1(a) provided that s. 1(b) would apply to Mecklenburg County only. Session Laws 2009-527, s. 2(a), recodified Session Laws 1997-417, s. 1(a) as G.S. 105-510.1 (subsequently renumbered as G.S. 105-507.4 ), making only Part 2 of Article 43 applicable to Mecklenburg County. Session Laws 2009-527, s. 2(b) enacted Parts 3 through 5 of this Article, effective August 27, 2009, and those Parts were also applicable to certain localities only. However, because of the general applicability of certain portions of the act, the entire act has been codified at the direction of the Revisor of Statutes. This section was enacted as G.S. 105-510.16 by Session Laws 2009-527, s. 2(b), and was renumbered as this section at the direction of the Revisor of Statutes. §§ 105-512 through 105-514: Reserved for future codification purposes.