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No events on calendar for this bill.
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Re-ref to State and Local Government. If fav, re-ref to Rules and Operations of the SenateSenate2024-05-16Withdrawn From ComSenate2024-05-16Ref To Com On Rules and Operations of the SenateSenate2024-05-06Passed 1st ReadingSenate2024-05-06Filed
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FiledNo fiscal notes available.Edition 1No fiscal notes available.
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ALCOHOLIC BEVERAGES
BOARDS
COUNTIES
LOCAL
LOCAL GOVERNMENT
TAXATION
JONES COUNTY
TAX DISTRIBUTION
ABC BOARDS
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18B (Chapters); 18B-805 (Sections)
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Jones
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S793: Jones ABC Profit Distribution to be Annual. Latest Version
Session: 2023 - 2024
AN ACT to provide that the jones county Alcoholic beverage control Board may make annual rather than quarterly distributions of the proceeds from the abc system.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 18B‑805 reads as rewritten:
§ 18B‑805. Distribution of revenue.
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(c) Other Statutory Distributions. – After making the distributions required by subsection (b), a local board shall make the following quarterly annual distributions from the remaining gross receipts:receipts on September 30 of each year:
(1) Before making any other distribution under this subsection, the local board shall set aside the clear proceeds of the three and one‑half percent (3 1/2%) markup provided for in G.S. 18B‑804(b)(5) and the charge provided for in G.S. 18B‑804(b)(6b), to be distributed as part of the remaining gross receipts under subsection (e) of this section.
(2) The local board shall spend for law enforcement an amount set by the board which shall be at least five percent (5%) of the gross receipts remaining after the distribution required by subdivision (1). The local board may contract with the ALE Division to provide the law enforcement required by this subdivision. Notwithstanding the provisions of any local act, this provision shall apply to all local boards.
(3) The local board shall spend, or pay to the county commissioners to spend, for the purposes stated in subsection (h), an amount set by the board which shall be at least seven percent (7%) of the gross receipts remaining after the distribution required by subdivision (1). This provision shall not be applicable to a local board which is subject to a local act setting a different distribution.
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(e) Other Distributions. – After making the distributions provided in subsections (b), (c), and (d), the local board shall pay each quarter annually, on September 30 of each year, the remaining gross receipts to the general fund of the city or county for which the board is established, unless some other distribution or some other schedule is provided for by law. If the governing body of each city and county receiving revenue from an ABC system agrees, those governing bodies may alter at any time the distribution to be made under this subsection or under any local act. Copies of the governing body resolutions agreeing to a new distribution formula and a copy of the approved new distribution formula shall be submitted to the Commission for review and audit purposes. If any one of the governing bodies later withdraws its consent to the change in distribution, profits shall be distributed according to the original formula, beginning with the next quarter.year.
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(g) Quarterly Annual Distributions. – When this section requires a distribution to be made quarterly, annually, at least ninety percent (90%) of the estimated distribution shall be paid to the recipient by the local board within 30 days of the end of that quarter. year. Adjustments in the amount to be distributed resulting from the closing of the books and from audit shall be made with the next quarterly annual payment.
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SECTION 2. This act applies to Jones County and to the Jones County Alcoholic Beverage Control Board only.
SECTION 3. This act is effective when it becomes law.