GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1999

S	2 

SENATE BILL 619
Committee Substitute Favorable 7/8/99

Short Title:  Fuquay Annexations/Hillsborough Meals Tax.	(Local)

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Sponsors:

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Referred to:  

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March 30, 1999

A BILL TO BE ENTITLED
AN ACT CONCERNING SATELLITE ANNEXATIONS BY THE TOWN OF FUQUAY-VARINA AND TO MODIFY THE HILLSBOROUGH MEALS TAX PENALTIES.
The General Assembly of North Carolina enacts:
Section 1.  Section 1 of Chapter 432 of the 1997 Session Laws reads as rewritten:
"Section 1. (a)	G.S. 160A-58.1(b) is amended by adding a new subdivision to read:
'(2a)	If any territory proposed for annexation under this Part is an area that another city has agreed not to annex under an agreement with the annexing city under Part 6 of this Article, then the proximity to that other city shall not be considered in applying subdivision (2) of this subsection.  This subdivision applies only where the annexing cities are the Towns of Fuquay-Varina and Wake Forest.'
(b)	Section 2(b) of Chapter 882 of the 1989 Session Laws reads as rewritten:
'(b)	Except as provided by G.S. 160A-58.1(b)(2a) or subsection (a) of this section, the provisions of Part 4 of Article 4A of Chapter 160A of the General Statutes shall continue to apply to the Towns of Fuquay-Varina and Wake Forest.'"
Section 2.  Subsection (g) of Section 1 of Chapter 449 of the 1993 Session Laws reads as rewritten:
"(g)	Penalties. – A person, firm, corporation, or association who fails or refuses to file a return required by this section or pay the tax due under this act is subject to the civil and criminal penalties set by G.S. 105-236 for failure to pay or file a return for State sales and use taxes.  In addition, for failure or refusal to file the return for a period of 30 days after it is due, the taxpayer is subject to an additional tax, as a penalty, of one hundred dollars ($100.00).  The town board has the same authority to waive the penalties for a tax levied under this act that the Secretary of Revenue has to waive the penalties for State sales and use taxes.  The remedies provided in G.S. 160A-207 apply to taxes, interest, and penalties that accrue under this act.  
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Section 3.  Section 1 of this act applies only to the Town of Fuquay-Varina.  Section 2 of this act applies only to the Town of Hillsborough.
Section 4.  Section 2 of this act becomes effective October 1, 1999, and applies to taxes due on or after that date. The remainder of this act is effective when it becomes law.