GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1999 



1 one cent (IC) for every two cents (2C) of tax payable pursuant to 



2 G.S. 105-164. 4(a) (4d) . 



3 "§ 105-187.37. Administration. 



4 Except as otherwise provided in this Article, the tax imposed 



5 by this Article shall be collected and administered in the same 



6 manner as the State sales tax imposed by Article 5 of this 



7 Chapter. 



8 "§ 105-187.38. Use of tax proceeds. 



9 The Secretary shall deposit the taxes collected under this 



10 Article in the Dry-Cleaninq Solvent Cleanup Fund established by 



11 G.S. 143-215. 104C. " 



12 Section 1.6. Article 5 of Chapter 105 of the General 



13 Statutes is amended to add a new section to read: 



14 "§ 105-164. 44E. Transfer to the Dry-Cleaninq Solvent Cleanup 



15 Fund. 



16 At the end of each quarter, the Secretary shall transfer to the 



17 Dry-Cleaninq Solvent Cleanup Fund established under G.S. 



18 143-215. 104C an amount equal to the State sales and use taxes 



19 collected under G.S. 105-164 . 4 ( a ) ( 4d) , as determined by the 

 2 Secretary based on available data. " 



21 Section 1.7. G.S. 105-187.31 reads as rewritten: 



22 "§ 105-187.31. (Repealed effective January 1, 2010.) Tax 

 2 3 imposed. 



24 A privilege tax is imposed on a dry-cleaning solvent retailer 



25 at a flat rate for each gallon of dry-cleaning solvent sold by 



26 the retailer to a dry-cleaning facility. An excise tax is imposed 



27 on dry-cleaning solvent purchased outside the State for storage, 



28 use, or consumption by a dry-cleaning facility in this State. The 



29 rate of the privilege tax and the excise tax is five dollars and 



30 e ighty - fiv e — c e nts — ( $5 . 85 ) seven dollars and fifty cents ($7.50) 



31 for each gallon of dry-cleaning solvent that is chlorine-based 



32 and eighty — cents — ( 80'? ) one dollar ($1.00) for each gallon of 



33 dry-cleaning solvent that is hydrocarbon-based. These taxes are 



34 in addition to all other taxes." 



35 Section 2. G.S. 143-2 15 . 104C(b) reads as rewritten: 



36 "(b) Sources of Revenue. -- The following revenue is credited 



37 to the Fund: 



38 (1) Dry-cleaning solvent taxes collected under Article 



39 5D of Chapter 105 of the General Statutes. 



40 (2) Recoveries made pursuant to G.S. 143-215. 104N and 



41 G.S. 143-215.1040. 



4 2 (3) Gifts and grants made to the Fund. 



4 3 (4 ) Revenues credited to the Fund under G.S. 



44 105-164. 44E." 



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