§ 2-8-10. Levying the third one-half cent (½) local government sales and use tax and prescribing the method of distribution of the proceeds within Brunswick County.

The Brunswick County Board of Commissioners [resolves] that:

(1)

There is hereby imposed and levied within Brunswick County the third one-half cent (½;cent;) Local Government Sales and Use Tax authorized by Section 34.14(a) of S.L. 2001-424, as amended by S.L. 2002-123, and codified as G.S. ch. 105, art. 44. The tax hereby imposed and levied shall apply to the same extent and be subject to the same limitations as are set forth in said S.L. 2001-424.

(2)

Collection of the tax by the North Carolina Secretary of Revenue, and liability therefore, shall begin and continue on and after the first day of December, 2002.

(3)

The net proceeds of the tax levied herein shall be distributed by the Secretary of Revenue to Brunswick County as prescribed by G.S. 105-520. The amount distributed to Brunswick County shall be divided among the county and the municipalities herein in accordance with the method by which the one (1) percent sales and use tax levied in Brunswick County, pursuant to G.S. ch. 105, art. 39, are distributed.

(4)

This Resolution is effective upon its adoption, and a certified copy hereof shall be forwarded to the North Carolina Secretary of Revenue.

(Res. of 10-7-02)