§ 105-187.63. Use of tax proceeds. - North Carolina Statutes

§ 105‑187.63.  Use oftax proceeds.

From the taxes receivedpursuant to this Article, the Secretary may retain the costs of collection, notto exceed two hundred twenty‑five thousand dollars ($225,000) a year, asreimbursement to the Department. The Secretary must credit or distribute taxesreceived pursuant to this Article, less the cost of collection, on a quarterlybasis as follows:

(1)        Fifty percent (50%)to the Inactive Hazardous Sites Cleanup Fund established by G.S. 130A‑310.11.

(2)        Thirty‑sevenand one‑half percent (37.5%) to cities and counties in the State on a percapita basis, using the most recent annual estimate of population certified bythe State Budget Officer. One‑half of this amount must be distributed tocities, and one‑half of this amount must be distributed to counties. Forpurposes of this distribution, the population of a county does not include thepopulation of a city located in the county.

Acity or county is excluded from the distribution under this subdivision if itdoes not provide solid waste management programs and services and is notresponsible by contract for payment for these programs and services. TheDepartment of Environment and Natural Resources must provide the Secretary witha list of the cities and counties that are excluded under this subdivision. Thelist must be provided by May 15 of each year and applies to distributions madein the fiscal year that begins on July 1 of that year.

Fundsdistributed under this subdivision must be used by a city or county solely forsolid waste management programs and services.

(3)        Twelve and one‑halfpercent (12.5%) to the Solid Waste Management Trust Fund established by G.S.130A‑309.12.  (2007‑543,s. 2; 2007‑550, s. 14(a); 2008‑207, s. 2; 2009‑484, s. 4.)