§ 105-486. Distribution of additional taxes. - North Carolina Statutes

§ 105‑486.  Distributionof additional taxes.

(a)        County Allocation.– The Secretary shall, on a monthly basis, allocate the net proceeds of theadditional one‑half percent (1/2%) sales and use taxes levied under thisArticle to the taxing counties on a per capita basis according to the mostrecent annual population estimates certified to the Secretary by the StateBudget Officer.

(b)        Adjustment. – TheSecretary shall then adjust the amount allocated to each county undersubsection (a) by multiplying the amount by the appropriate adjustment factorset out in the table below. If, after applying the adjustment factors, theresulting total of the amounts allocated is greater or lesser than the netproceeds to be distributed, the amount allocated to each county shall beproportionally adjusted to eliminate the excess or shortage.

County                                                                                                                AdjustmentFactor

Dare                                                                                                                                             1.49

Brunswick                                                                                                                                    1.17

Orange                                                                                                                                         1.15

Carteret and Durham                                                                                                                    1.14

Avery                                                                                                                                           1.12

Moore                                                                                                                                          1.11

Transylvania                                                                                                                                 1.10

Chowan, McDowell, and Richmond                                                                                              1.09

Pitt and New Hanover                                                                                                                  1.07

Beaufort, Perquimans, Buncombe, and Watauga                                                                           1.06

Cabarrus, Jackson, and Surry                                                                                                       1.05

Alleghany, Bladen, Robeson, Washington, Craven,Henderson,                                                     1.04

       Onslow, and Vance

Gaston, Granville, and Martin                                                                                                        1.03

Alamance, Burke, Caldwell, Chatham, Duplin, Edgecombe,                                                          1.02

       Haywood, Swain, and Wilkes

Hertford, Union, Stokes, Yancey, Halifax, Rockingham,and                                                         1.01

       Cleveland

Alexander, Anson, Johnston, Northampton, Pasquotank,Person,                                                  1.00

       Polk, and Yadkin

Catawba, Harnett, Iredell, Pamlico, Pender, Randolph,Stanly, and                                                0.99

       Tyrrell

Cherokee, Cumberland, Davidson, Graham, Hyde, Macon,                                                          0.98

       Rutherford, Scotland, and Wilson

Ashe, Bertie, Franklin, Hoke, Lincoln, Montgomery, andWarren                                                  0.97

Wayne, Clay, Madison, Sampson, Wake, Lee, and Forsyth                                                          0.96

Caswell, Gates, Mitchell, and Greene                                                                                            0.95

Currituck and Guilford                                                                                                                  0.94

Davie and Nash                                                                                                                            0.93

Rowan and Camden                                                                                                                     0.92

Jones                                                                                                                                            0.90

Mecklenburg                                                                                                                                0.89

Lenoir                                                                                                                                          0.88

Columbus                                                                                                                                     0.81

(c)        DistributionBetween Counties and Cities. – The amount allocated to each taxing county shallthen be divided among the county and its municipalities in accordance with themethod by which the one percent (1%) sales and use taxes levied in that countypursuant to Article 39 of this Chapter or Chapter 1096 of the 1967 Session Lawsare distributed.

(d)        No municipality mayreceive any funds under this section if it was incorporated with an effectivedate of on or after January 1, 2000, and is disqualified from receiving fundsunder G.S. 136‑41.2. No municipality may receive any funds under thissection, 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. Theprevious sentence becomes effective with respect to distribution of funds on orafter July 1, 1999. (1983, c. 908, s. 1; 1985 (Reg. Sess., 1986), c. 906, s. 2; 1987, c.832, s. 6; 1987 (Reg. Sess., 1988), c. 1082, s. 2; 1999‑458, s. 7; 2001‑427,s. 13(b), (c).)