LEGISLATIVE RESEARCH CENTER
File #: 19-3304    Version: 1
Type: Resolution Status: Passed
File created: 11/4/2019 In control: County Manager's Office
On agenda: 11/18/2019 Final action: 11/18/2019
Title: Vote on a request to approve a resolution stating the Board of Commissioners intended use of Article 46 local option sales tax funds upon a successful advisory referendum
Attachments: 1. Article 46 intended use referendum

Title

Vote on a request to approve a resolution stating the Board of Commissioners intended use of Article 46 local option sales tax funds upon a successful advisory referendum

 

Abstract

Action Requested: Vote on a request to approve a resolution stating the Board of Commissioners intended use of Article 46 local option sales tax funds upon a successful advisory referendum.

                     

Introduction & Background: The Chatham Board of Commissioners is calling for a referendum on instituting the Article 46 local option sales tax within Chatham County. While a stated use for the funds is not allowable on the ballot item by state statute, the Board of Commissioners is able to pass a resolution stating the intended use of the funds (assuming a successful referendum).

                     

Discussion & Analysis: Current legislation does not allow for any statement of intended use of funds on the actual referendum ballot question; however the Board of Commissioners may pass a resolution stating the intended use of the Article 46 sales tax funds (assuming successful passage of the referendum). At the October 21, 2019 meeting, the Board of Commissioners instructed staff to prepare a resolution of stated/intended use for the following items/areas: Affordable Housing, Education, Parks and Recreation, and Agricultural Preservation and Enhancement.

 

How does this relate to the Comprehensive Plan: The Board of Commissioners intended uses of the Article 46 sales tax funds are all for items that will directly address goals of the Comprehensive Plan as well as the additional Board of Commissioner goals.

                     

Budgetary Impact: There is no immediate budget impact. Upon successful passage of the Article 46 local option sales tax referendum (and subsequent levying of the tax by the Board of Commissioners), then there will be approximately an additional $1.6 million per year to direct toward programs/projects that align with the Board’s intended use of the funds.

                     

Recommendation: Vote to approve the resolution stating the Board of Commissioners intended uses of Article 46 local option sales tax funds upon a successful advisory referendum.