§ 105-511.4. Distribution and use of taxes. - North Carolina Statutes

§ 105‑511.4. Distribution and use of taxes.

(a)        Distribution. – TheSecretary shall, on a monthly basis, allocate to each taxing county the netproceeds of the tax levied under this Part by that county. If the Secretarycollects taxes under this Part in a month and the taxes cannot be identified asbeing attributable to a particular taxing county, the Secretary shall allocatethese taxes among the taxing counties, in proportion to the amount of taxescollected in each county under this Part in that month and shall include themin the monthly distribution.

The Secretary shall distributethe net proceeds of the tax levied by a county on a per capita basis among thecounty and the units of local government in the county that operate a publictransportation system as follows:

(1)        To the county basedon the population of the county that is not in an incorporated area, and to themunicipalities within the county based on the population of that municipalitythat is located within that county. To determine the population of each countyand each municipality, the Secretary shall use the most recent annual estimateof population certified by the State Budget Officer.

(2)        Notwithstandingsubdivision (1) of this subsection, if a municipality to which funds are to beallocated neither operates nor contracts for the operation of a publictransportation system, the population of that municipality shall be excludedfrom the calculations of subdivision (1) of this subsection.

(3)        Notwithstandingsubdivision (1) of this subsection, if a county to which funds are to beallocated neither operates nor contracts for the operation of a publictransportation system, the population of that county not in an incorporatedarea shall be excluded from the calculations of subdivision (1) of thissubsection.

If a county or a municipalitythat 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 apublic transportation system, that county or municipality shall begin receivingfunds beginning the first day of July that is more than 30 days thereafter.

(b)        A county ormunicipality may use funds received under this Part only for financing,constructing, operating, and maintaining public transportation systems. Everyunit of government shall use funds to supplement and not to supplant or replaceexisting funds or other resources for public transportation systems.  (2009‑527, s. 2(b).)