GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2007

 

 

SESSION LAW 2007-323

HOUSE BILL 1473

 

 

AN ACT TO MAKE BASE BUDGET APPROPRIATIONS FOR CURRENT OPERATIONS OF STATE DEPARTMENTS, INSTITUTIONS, AND AGENCIES, AND FOR OTHER PURPOSES.

 

The General Assembly of North Carolina enacts:

 

 

PART I. INTRODUCTION AND TITLE OF ACT

 

INTRODUCTION

SECTION 1.1.  The appropriations made in this act are for maximum amounts necessary to provide the services and accomplish the purposes described in the budget.  Savings shall be effected where the total amounts appropriated are not required to perform these services and accomplish these purposes and, except as allowed by the State Budget Act, or this act, the savings shall revert to the appropriate fund at the end of each fiscal year.

 

TITLE OF ACT

SECTION 1.2.  This act shall be known as the "Current Operations and Capital Improvements Appropriations Act of 2007."

 

PART II. CURRENT OPERATIONS AND EXPANSION/GENERAL FUND

 

CURRENT OPERATIONS AND EXPANSION/GENERAL FUND

SECTION 2.1.  Appropriations from the General Fund of the State for the maintenance of the State departments, institutions, and agencies, and for other purposes as enumerated, are made for the biennium ending June 30, 2009, according to the following schedule:

 

Current Operations – General Fund                                  2007‑2008             2008‑2009

 

EDUCATION

 

Community Colleges System Office                               $   938,106,160      $   899,643,003

 

Department of Public Instruction                                      7,714,429,569        7,708,315,285

 

University of North Carolina – Board of Governors

      Appalachian State University                                           121,866,775           123,484,299

      East Carolina University

            Academic Affairs                                                        200,929,741           207,798,168

            Health Affairs                                                                48,700,539             48,649,036

      Elizabeth City State University                                          31,770,080             32,587,386

      Fayetteville State University                                              53,131,616             54,059,698

      North Carolina Agricultural and

            Technical State University                                           91,017,204             91,671,185

      North Carolina Central University                                    76,599,430             78,129,122

      North Carolina School of the Arts                                    24,650,862             24,042,061

      North Carolina State University

            Academic Affairs                                                        349,253,626           358,675,869

            Agricultural Extension                                                  42,241,968             42,126,187

            Agricultural Research                                                   53,406,637             52,144,009

      University of North Carolina at Asheville                        33,648,196             34,151,586

      University of North Carolina at Chapel Hill

            Academic Affairs                                                        269,229,699           275,856,577

            Health Affairs                                                              188,883,060           194,407,363

            Area Health Education Centers                                    47,818,875             47,818,875

      University of North Carolina at Charlotte                      161,588,211           167,100,852

      University of North Carolina at Greensboro                  145,859,443           149,948,462

      University of North Carolina at Pembroke                       53,241,514             54,967,129

      University of North Carolina at Wilmington                    94,683,871             97,233,616

      Western Carolina University                                             84,117,070             85,393,621

      Winston‑Salem State University                                       66,379,070             69,552,386

      General Administration                                                      42,489,469             42,647,024

      University Institutional Programs                                   132,601,272           111,329,634

      Related Educational Programs                                        149,629,645           149,933,562

      North Carolina School of Science and Mathematics       16,859,174             17,065,422

      UNC Hospitals at Chapel Hill                                            45,673,970             45,673,970

Total University of North Carolina –

      Board of Governors                                                   $ 2,626,271,017    $ 2,656,447,099

 

HEALTH AND HUMAN SERVICES

 

Department of Health and Human Services

      Office of the Secretary                                                       70,883,013             62,592,178

      Division of Aging                                                                35,943,589             35,745,179

      Division of Blind Services/Deaf/HH                                11,287,540             11,434,643

      Division of  Child Development                                      306,744,018           310,984,207

      Division of Education Services                                         38,794,264             38,855,457

      Division of Health Service Regulation                             20,148,484             20,656,228

      Division of Medical Assistance                                   2,920,359,272        3,389,993,470

      Division of Mental Health                                               713,081,821           721,639,723

      NC Health Choice                                                               59,391,155             59,391,155

      Division of Public Health                                                192,495,942           182,162,710

      Division of Social Services                                             216,917,502           221,227,038

      Division of Vocation Rehabilitation                                 45,054,797             45,518,365

Total Health and Human Services                                   $ 4,631,101,397    $ 5,100,200,353

 

NATURAL AND ECONOMIC RESOURCES

 

Department of Agriculture and Consumer Services      $      74,381,701     $      60,699,001

 

Department of Commerce

      Commerce                                                                           63,299,155             40,289,341

      Commerce State‑Aid                                                          35,345,235             21,361,485

      NC Biotechnology Center                                                  15,583,395             15,583,395

      Rural Economic Development Center                            143,802,607             24,302,607

 

Department of Environment and Natural Resources           205,154,162           192,815,663

 

DENR Clean Water Management Trust Fund                       100,000,000           100,000,000

 

Department of Labor                                                                16,594,758             16,594,951

 

JUSTICE AND PUBLIC SAFETY

 

Department of Correction                                               $ 1,214,065,645    $ 1,226,627,581

 

Department of Crime Control and Public Safety                   51,501,337             41,489,037

 

Judicial Department                                                                432,747,865           452,389,917

Judicial Department – Indigent Defense                              106,540,251           115,991,348

 

Department of Justice                                                              94,861,199             92,171,670

 

Department of Juvenile Justice and

      Delinquency Prevention                                                   158,002,069           139,556,104

 

 

GENERAL GOVERNMENT

 

Department of Administration                                                 74,441,729             71,126,817

 

Office of Administrative Hearings                                            3,691,458               3,521,735

 

Department of State Auditor                                                    12,853,026             12,746,479

 

Office of State Controller                                                        20,710,191             20,727,698

 

Department of Cultural Resources

      Cultural Resources                                                             74,370,782             71,881,424

      Roanoke Island Commission                                                2,020,023               2,020,023

 

State Board of Elections                                                             6,188,472               6,046,868

 

General Assembly                                                                     54,538,665             55,740,786

 

Office of the Governor

      Office of the Governor                                                         6,262,319               6,300,587

      Office of State Budget and Management                            5,870,735               5,877,440

      OSBM – Reserve for Special Appropriations                    6,971,446               5,621,446

      Housing Finance Agency                                                    18,608,417               9,608,417

 

Department of Insurance

      Insurance                                                                              30,922,133             30,936,704

      Insurance – Volunteer Safety

            Workers' Compensation                                                 4,500,000               4,500,000

 

Office of Lieutenant Governor                                                     914,122                   915,109

 

Department of Revenue                                                            83,949,579             85,163,328

 

Department of Secretary of State                                            11,476,990             10,743,041

 

Department of State Treasurer

      State Treasurer                                                                       9,329,130               9,326,190

      State Treasurer – Retirement for Fire and

            Rescue Squad Workers                                                   9,458,957               9,458,957

 

TRANSPORTATION

 

Department of Transportation                                                                   0                               0

 

RESERVES, ADJUSTMENTS AND DEBT SERVICE

 

Reserve for Compensation Increases                                   490,324,192           488,655,673

 

Additional Salary Increase for Teacher Assistants                   1,150,240               1,150,240

 

Additional Step to Teacher Schedule                                         9,862,065               9,862,065

 

Additional Step to Judicial Longevity                                           566,643                   566,643

 

Transfer Public Defenders to Judicial Retirement                      573,000                   573,000

 

Salary Adjustment Fund:  2007‑2009 Biennium                    23,688,000             23,688,000

 

Reserve for Teachers' and State Employees'

      Retirement Contribution                                                    35,705,000             35,705,000

 

Reserve for Retirement System Payback                               45,000,000                               0

 

Reserve for State Health Plan                                                110,184,490           122,890,207

 

Reserve for Eliminated Positions                                          (10,038,466)          (10,038,466)

 

Contingency and Emergency Fund                                             5,000,000               5,000,000

 

Information Technology Fund                                                    9,140,000               7,840,000

 

BEACON HR/Payroll                                                               20,000,000                               0

 

Integrated Tax Administration System Replacement               5,000,000                               0

 

Reserve for Job Development Investment Grants (JDIG)     12,400,000             12,400,000

 

Debt Service

      General Debt Service                                                       608,559,372           659,016,907

      Federal Reimbursement                                                        1,616,380               1,616,380

 

TOTAL CURRENT OPERATIONS –

      GENERAL FUND                                                  $ 20,427,596,612  $ 20,685,666,538

 

GENERAL FUND AVAILABILITY STATEMENT

SECTION 2.2.(a)  The General Fund availability used in developing the 2007‑2009 biennial budget is shown below:

                                                                                                FY 2007‑2008       FY 2008‑2009

Unappropriated Balance Remaining

      from Previous Year                                                   $                         0      $   271,704,098

Projected Reversions FY 2006‑2007                                   125,000,000                               0

Projected Overcollections FY 2006‑2007                       1,368,100,000                               0

Less Earmarkings of Year End Fund Balance                                                                            0

      Savings Reserve Account                                                (175,000,000)                             0

      Repairs and Renovations                                                 (145,000,000)                             0

Beginning Unreserved Fund Balance                      $   1,173,100,000      $   271,704,098

 

Revenues Based on Existing Tax Structure            $ 18,643,100,000  $ 19,670,200,000

 

Nontax Revenues                                                                                                                         

      Investment Income                                                            212,000,000           222,200,000

      Judicial Fees                                                                      172,500,000           176,600,000

      Disproportionate Share                                                    100,000,000           100,000,000

      Insurance                                                                              60,200,000             62,800,000

      Other Nontax Revenues                                                    139,300,000           153,400,000

      Highway Trust Fund/Use Tax

            Reimbursement Transfer                                            172,500,000           172,500,000

      Highway Fund Transfer                                                       18,190,000             17,610,000

Subtotal Nontax Revenues                                             $   874,690,000      $   905,110,000

           

Total General Fund Availability                              $ 20,690,890,000  $ 20,845,814,098

           

Adjustments to Availability:  2007 Session                                                                          

      Maintain State Sales & Use Tax Rate at 4.25%             258,400,000           285,900,000

      State Takeback of Local Sales Tax                                                      0           184,200,000

      State Hold Harmless for Counties                                   (19,300,000)            (3,700,000)

      Corporate Tax Earmarking Adjustments                           44,700,000                               0

      Earned Income Tax Credit                                                                    0            (48,300,000)

      IRC Conformity                                                                 (56,900,000)          (49,100,000)

      Health & Human Services/

            Health Service Regulation Fees                                     1,705,501               1,642,407

      Secretary of State Corporate Annual Report Fees                563,016                   563,016

      Long‑term Care Insurance Tax Credit                                (7,000,000)            (7,200,000)

      Adoption Tax Credit                                                            (3,000,000)            (3,000,000)

      Enhance 529 Plan Deduction (House Bill 1016)                (200,000)                (200,000)

      Privilege Tax on Software Publishers                                (2,800,000)            (4,000,000)

      Research & Development Credit Enhancement                   (400,000)                (800,000)

      Modify Tax on Property Coverage Contracts                   (1,500,000)            (3,100,000)

      Reserve for Manufacturers' and

            Farmers Energy Tax Provisions                                 (10,000,000)          (20,000,000)

      Nonprofit Energy Tax Credit                                                 (500,000)                (500,000)

      Credit for Constructing Renewable Fuels Facilities                         0              (2,300,000)

      Reserve for Work Opportunity Tax Credit                        (3,000,000)            (3,000,000)

      Sales Tax Refund for Aircraft Part Mfgrs.                            (800,000)                (800,000)

      Sales Tax Refund – Research Supplies                                               0              (2,600,000)

      Adjust Sales Tax Holiday                                                                     0                 (600,000)

      Sales Tax Exemption for Bakery Thrift Store                      (100,000)                (100,000)

      Railroad Incentives                                                                 (200,000)                (300,000)

      Firefighter/EMS Income Tax Deduction                           (1,000,000)            (1,000,000)

      Adjust Transfer from Insurance Regulatory Fund                    80,274                     56,274

      Adjust Transfer from Treasurer's Office                                110,758                     98,758

      Transfer from Closed Capital Account                               3,506,143                               0

      Judicial Fees                                                                        35,586,118             38,821,220

           

Subtotal Adjustments to Availability: 

      2007 Session                                                             $     237,951,810    $     360,681,675

           

Revised General Fund Availability                         $ 20,928,841,810  $ 21,206,495,773

           

Less: General Fund Appropriations                          20,658,337,712     20,685,666,538

           

Unappropriated Balance Remaining                       $      270,504,098   $      520,829,235

 

SECTION 2.2.(b)  Notwithstanding the provisions of G.S. 143‑15.2 and G.S. 143‑15.3A, the State Controller shall transfer one hundred forty‑five million dollars ($145,000,000) from the unreserved fund balance to the Repairs and Renovations Reserve Account on June 30, 2007.  This subsection becomes effective June 30, 2007.

SECTION 2.2.(c)  Funds transferred under this section to the Repairs and Renovations Reserve Account are appropriated for the 2007‑2008 fiscal year to be used in accordance with G.S. 143C‑4‑3.

SECTION 2.2.(c1)  Notwithstanding G.S. 143‑15.2, 143‑15.3, and 143C‑4‑2, the State Controller shall transfer only one hundred seventy‑five million dollars ($175,000,000) from the unreserved fund balance to the Savings Reserve Account on June 30, 2007.  This is not an "appropriation made by law", as that phrase is used in Article V, Section 7(1) of the North Carolina Constitution.  This subsection becomes effective June 30, 2007.

SECTION 2.2.(d)  Notwithstanding the provisions of G.S. 105‑187.9(b)(1), the sum to be transferred under that subdivision for the 2007‑2008 fiscal year is one hundred seventy million dollars ($170,000,000) and for the 2008‑2009 fiscal year is one hundred seventy million dollars ($170,000,000).

SECTION 2.2.(e)  Pursuant to G.S. 105‑187.9(b)(2), the sum to be transferred under that subdivision for the 2007‑2008 fiscal year is two million five hundred thousand dollars ($2,500,000) and for the 2008‑2009 fiscal year is two million five hundred thousand dollars ($2,500,000).

SECTION 2.2.(f)  The appropriation made in this act to the Clean Water Management Trust Fund in the amount of one hundred million dollars ($100,000,000) is made pursuant to G.S. 113A‑253.1 and is not in addition to the statutory appropriation made in that section.

 

PART III. CURRENT OPERATIONS/HIGHWAY FUND

 

CURRENT OPERATIONS AND EXPANSION/HIGHWAY FUND

SECTION 3.1.  Appropriations from the State Highway Fund for the maintenance and operation of the Department of Transportation and for other purposes as enumerated are made for the fiscal biennium ending June 30, 2009, according to the following schedule:

 

Current Operations – Highway Fund                               2007‑2008              2008‑2009

Department of Transportation

      Administration                                                             $      84,037,661      $     83,204,187

 

Division of Highways

      Administration                                                                     32,651,442             32,703,136

      Construction                                                                      165,895,465           150,173,949

      Maintenance                                                                      905,285,444           909,599,625

      Planning and Research                                                          4,700,000               4,700,000

      OSHA Program                                                                         425,000                   425,000

 

Ferry Operations                                                                       31,313,921             31,313,921

 

State Aid

      Municipalities                                                                     93,046,035             93,073,949

      Public Transportation                                                         73,466,447             73,144,229

      Airports                                                                                21,860,122             19,407,815

      Railroads                                                                              21,951,153             20,330,883

 

Governor's Highway Safety                                                           334,314                   335,449

Division of Motor Vehicles                                                   103,676,924           100,568,704

Transfers, Other State Agencies,

And Reserves                                                                           293,466,072           292,009,153

 

TOTAL                                                                               $1,832,110,000                                    $1,810,990,000

 

HIGHWAY FUND AVAILABILITY STATEMENT

SECTION 3.2.  The Highway Fund availability used in developing the 2007‑2009 biennial budget is shown below:

 

Highway Fund Availability Statement                              2007‑2008               2008‑2009

 

Unappropriated Balance From Previous Year                $                       0     $                       0

Beginning Credit Balance                                                         30,000,000                               0

Estimated Revenue                                                              1,802,110,000        1,810,990,000

 

Total Highway Fund Availability                                $ 1,832,110,000     $ 1,810,990,000

 

Unappropriated Balance                                               $                       0     $                       0

 

PART IV. HIGHWAY TRUST FUND APPROPRIATIONS

 

HIGHWAY TRUST FUND APPROPRIATIONS

SECTION 4.1.  Appropriations from the State Highway Trust Fund for the maintenance and operation of the Department of Transportation and for other purposes as enumerated are made for the biennium ending June 30, 2009, according to the following schedule:

 

Current Operations – Highway Trust Fund                2007‑2008                  2008‑2009

Intrastate System                                                            $  539,414,383           $  544,982,323

Urban Loops                                                                       218,116,712               220,368,154

Aid to Municipalities                                                           56,597,151                  57,181,357

Secondary Roads                                                                  94,266,888                  95,790,568

Program Administration                                                      47,341,560                  47,782,560

Transfer to General Fund                                                   172,543,306               172,675,038

 

Grand Total Current Operations

      AND EXPANSION                                               $ 1,128,280,000         $ 1,138,780,000

 

HIGHWAY TRUST FUND AVAILABILITY STATEMENT

SECTION 4.2.  The Highway Trust Fund availability used in developing the 2007‑2009 biennial budget is shown below:

 

Total Highway Trust Fund Availability               $ 1,128,280,000         $ 1,138,780,000

 

PART V. OTHER AVAILABILITY and appropriations

 

CIVIL PENALTIES AND FORFEITURE FUND AVAILABILITY AND APPROPRIATION

SECTION 5.1.(a)  Availability. – The availability used to support appropriations made in this act from the Civil Penalty and Forfeiture Fund is based upon estimated collections of fines and forfeitures from the agencies and in the amounts listed below:

                                                                          FY 2007‑2008        FY 2008‑2009

Department of Revenue                                     $63,000,000         $63,000,000

Department of Transportation                          $15,000,000         $15,000,000

Employment Security Commission                   $3,000,000           $3,000,000

Department of Insurance                                     $1,000,000           $1,000,000

University of North Carolina                              $3,500,000           $3,500,000

Other Agencies                                                  $10,000,000         $10,000,000

Total Funds Available                                        $95,500,000         $95,500,000

SECTION 5.1.(b)  Appropriations. – Appropriations are made from the Civil Penalty and Forfeiture Fund for the fiscal biennium ending June 30, 2009, as follows:

                                                                          FY 2007‑2008        FY 2008‑2009

School Technology Fund                                   $18,000,000         $18,000,000

State Public School Fund                                  $77,500,000         $77,500,000

Total Appropriation                                           $95,500,000         $95,500,000

 

EDUCATION LOTTERY

SECTION 5.2.(a)  Pursuant to G.S. 18C‑164, the revenue used to support appropriations made in this act is transferred from the State Lottery Fund in the amount of three hundred fifty million dollars ($350,000,000) for the 2007‑2008 fiscal year.

SECTION 5.2.(b)  The appropriations made from the Education Lottery Fund pursuant to G.S. 18C‑164(d) for the 2007‑2008 fiscal year are as follows:

 

(1)       Class Size Reduction                                        $    90,364,291

(2)       Prekindergarten Program                                       84,635,709

(3)       Public School Building Capital Fund                  140,000,000

(4)       Scholarships for Needy Students                           35,000,000

           

Total Appropriation                                                      $  350,000,000

 

SECTION 5.2.(c)  G.S. 18C‑162 reads as rewritten:

"§ 18C‑162.  Allocation of revenues.

(a)       To the extent practicable, the  The Commission shall allocate revenues to the North Carolina State Lottery Fund in the following manner: order to increase and maximize the available revenues for education purposes, and to the extent practicable, shall adhere to the following guidelines:

(1)       At least fifty percent (50%) of the total annual revenues, as described in this Chapter, shall be returned to the public in the form of prizes.

(2)       At least thirty‑five percent (35%) of the total annual revenues, as described in this Chapter, shall be transferred as provided in G.S. 18C‑164.

(3)       No more than eight percent (8%) of the total annual revenues, as described in this Chapter, shall be allocated for payment of expenses of the Lottery. Advertising expenses shall not exceed one percent (1%) of the total annual revenues.

(4)       No more than seven percent (7%) of the total annual revenues, as described in this Chapter, shall be allocated for compensation paid to lottery game retailers.

(b)       To the extent that the expenses of the Commission are less than eight percent (8%) of total annual revenues, the Commission may allocate any surplus funds:

(1)       To increase prize payments; or

(2)       To the benefit of the public purposes as described in this Chapter.

(c)       Unclaimed prize money shall be held separate and apart from the other revenues and allocated as follows:

(1)       Fifty percent (50%) to enhance prizes under subdivision (a)(1) of this section.

(2)       Fifty percent (50%) to the Education Lottery Fund to be allocated in accordance with G.S. 18C‑164(c)."

SECTION 5.2.(d)  This section becomes effective June 30, 2007.

 

INFORMATION TECHNOLOGY FUND AVAILABILITY AND APPROPRIATION

SECTION 5.3.(a)  The availability used to support appropriations made in this act from the Information Technology Fund established in G.S. 147‑33.72H is as follows:

 

                                                                         FY 2007‑2008                     FY 2008‑2009

      Receipts from Information

            Technology Enterprise Fee                  $9,800,000                           $9,800,000

 

      BEACON/Data Integration Funds              $5,000,000                           $5,000,000

 

      Interest Income                                               $100,000                              $100,000

 

      IT Fund Balance June 30                                $600,000                              $690,000

 

      Appropriation from General Fund             $4,140,000                           $2,840,000

 

      Total Funds Available                           $19,640,000                        $18,430,000

 

SECTION 5.3.(b)  Appropriations are made from the Information Technology Fund for the 2007‑2009 fiscal biennium as follows:

 

Office of Information Technology Services                      FY 2007‑2008   FY 2008‑2009

 

Information Technology Operations                                       $9,452,835             $8,152,835

Information Technology Projects                                           $4,497,165             $4,497,165

BEACON/Data Integration Funds                                            $5,000,000             $5,000,000

 

Total                                                                                        $18,950,000           $17,650,000

 

PART VI. GENERAL PROVISIONS

 

APPROPRIATION OF CASH BALANCES AND RECEIPTS

SECTION 6.1.(a)  Expenditures of cash balances, federal funds, departmental receipts, grants, and gifts from the various General Fund, Special Revenue Fund, Enterprise Fund, Internal Service Fund, and Trust and Agency Fund budget codes are appropriated and authorized for the 2007‑2009 fiscal biennium as follows:

(1)       For all budget codes listed in "North Carolina State Budget, Recommended Operating Budget 2007‑2009, Volumes 1 through 6," cash balances and receipts are appropriated up to the amounts specified in Volumes 1 through 6, as adjusted by the General Assembly, for the 2007‑2008 fiscal year and the 2008‑2009 fiscal year. Funds may be expended only for the programs, purposes, objects, and line items specified in Volumes 1 through 6, or otherwise authorized by the General Assembly.

(2)       For all budget codes that are not listed in "North Carolina State Budget, Recommended Operating Budget 2007‑2009, Volumes 1 through 6," cash balances and receipts are appropriated for each year of the 2007‑2009 fiscal biennium up to the level of actual expenditures for the 2006‑2007 fiscal year, unless otherwise provided by law. Funds may be expended only for the programs, purposes, objects, and line items authorized for the 2006‑2007 fiscal year.

(3)       Notwithstanding subdivisions (1) and (2) of this subsection, any receipts that are required to be used to pay debt service requirements for various outstanding bond issues and certificates of participation are appropriated up to the actual amounts received for the 2007‑2008 fiscal year and the 2008‑2009 fiscal year and shall be used only to pay debt service requirements.

(4)       Notwithstanding subdivisions (1) and (2) of this subsection, cash balances and receipts of funds that meet the definition issued by the Governmental Accounting Standards Board of a trust or agency fund are appropriated for and in the amounts required to meet the legal requirements of the trust agreement for the 2007‑2008 fiscal year and the 2008‑2009 fiscal year.

All these cash balances, federal funds, departmental receipts, grants, and gifts shall be expended and reported in accordance with the provisions of the State Budget Act, except as otherwise provided by law and this section.

SECTION 6.1.(b)  Receipts collected in a fiscal year in excess of the amounts authorized by this section shall remain unexpended and unencumbered until appropriated by the General Assembly in a subsequent fiscal year, unless the expenditure of overrealized receipts in the fiscal year in which the receipts were collected is authorized by the State Budget Act.

Overrealized receipts are appropriated up to the amounts necessary to implement this subsection.

In addition to the consultation and reporting requirements set out in G.S. 143C‑6‑4, the Office of State Budget and Management shall report to the Joint Legislative Commission on Governmental Operations and to the Fiscal Research Division of the Legislative Services Office within 30 days after the end of each quarter on any overrealized receipts approved for expenditure under this subsection by the Director of the Budget. The report shall include the source of the receipt, the amount overrealized, the amount authorized for expenditure, and the rationale for expenditure.

SECTION 6.1.(c)  Notwithstanding subsections (a) and (b) of this section, there is appropriated from the Reserve for Reimbursements to Local Governments and Shared Tax Revenues for each fiscal year an amount equal to the amount of the distributions required by law to be made from that reserve for that fiscal year.

 

EXPENDITURES OF FUNDS IN RESERVES LIMITED

SECTION 6.2. All funds appropriated by this act into reserves may be expended only for the purposes for which the reserves were established.

 

REVISE FREQUENCY OF FEE REPORT

SECTION 6.3.  G.S. 143C‑9‑4 reads as rewritten:

"§ 143C‑9‑4.  Annual Fee Report.Biennial fee report.

The Office of State Budget and Management shall prepare a report annually biennially on the fees charged by each State department, bureau, division, board, commission, institution, and agency during the previous two fiscal year.years. The report shall include the statutory or regulatory authority for each fee, the amount of the fee, when the amount of the fee was last changed, the number of times the fee was collected during the prior fiscal year, and the total receipts from the fee during the prior fiscal year."

 

BUDGET REALIGNMENT

SECTION 6.4.  Notwithstanding G.S. 143C‑6‑4(b), the Office of State Budget and Management, in consultation with the Office of the State Controller and the Fiscal Research Division, may adjust the enacted budget by making transfers among purposes or programs for the sole purpose of correctly aligning authorized positions and associated operating costs with the appropriate purposes or programs as defined in G.S. 143C‑1‑1(d)(23).  The Office of State Budget and Management shall change the certified budget to reflect these adjustments only after reporting the proposed adjustments to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division.  Under no circumstances shall total General Fund expenditures for a State department exceed the amount appropriated to that department from the General Fund for the fiscal year.

 

CONSULTATION NOT REQUIRED PRIOR TO ESTABLISHING OR INCREASING FEES PURSUANT TO THE STATE BUDGET ACT

SECTION 6.5.  Notwithstanding G.S. 12‑3.1, an agency is not required to consult with the Joint Legislative Commission on Governmental Operations prior to establishing or increasing a fee as authorized or anticipated in this act.

 

STAFFING ANALYSIS OF STATE AGENCY BUSINESS FUNCTIONS AND REDEPLOYMENT OF RESOURCES FROM HR/PAYROLL MANAGEMENT

SECTION 6.7.(a)  The Office of State Budget and Management, in consultation with the Office of State Controller and the Office of State Personnel, shall conduct annual follow‑up analyses of the Human Resources/Payroll Function Mapping Analysis that was completed in fiscal year 2007 by the BEACON staff and the Office of State Budget and Management.  This initial analysis was conducted to provide not only a pre‑implementation assessment of State agency Human Resources/Payroll staffing prior to BEACON HR/Payroll implementation but also to provide a basis on which new HR/Payroll roles required by BEACON implementation can be mapped.  These follow‑up analyses of State agency HR/Payroll staffing shall be completed by January 1 of each year to assure the staffing levels remain appropriate.  The annual staffing analyses shall be conducted throughout the implementation of the BEACON HR/Payroll System and shall continue for a reasonable time after the implementation to assure that the staffing levels are adjusted based on the increased efficiency provided by the implementation.

SECTION 6.7.(b)  The Office of State Budget and Management, in consultation with the Office of State Controller, shall conduct a staffing analysis of the business functions of State government to include, but not be limited to, agency fiscal offices, budget offices, and procurement offices to be completed by April 30, 2008.  This initial analysis will serve as a pre‑implementation assessment of State agency business functions staffing prior to the proposed implementation of the remaining components of the BEACON ERP System.  Follow‑up analyses shall be conducted annually and completed by January 1 of each year to assure the staffing levels remain appropriate.  The annual staffing analyses shall be conducted throughout the implementation of future BEACON components and shall continue for a reasonable time after the implementation to assure that the staffing levels are adjusted based on the increased efficiency provided by the implementation.

SECTION 6.7.(c)  By April 30, 2008, the Office of State Budget and Management, in consultation with the Office of State Controller, and then by January 1, 2009, and annually thereafter, the Office of State Budget and Management, in consultation with the Office of State Controller and the Office of State Personnel, shall report to the Chairs of the House of Representatives Appropriations Committee, to the Chairs of the Senate Committee on Appropriations/Base Budget, to the Joint Legislative Oversight Committee on Information Technology, and to the Fiscal Research Division on the results of the annual staffing analyses of State government business functions conducted pursuant to subsection (a) of this section and on the implementation of the BEACON HR/Payroll System.

SECTION 6.7.(d)  Prior to any staffing changes that result from the staffing analyses conducted pursuant to subsection (b) of this section, the Office of State Budget and Management, in consultation with the Office of State Controller and the Office of State Personnel, shall report to the Chairs of the House of Representatives Appropriations Committee, to the Chairs of the Senate Committee on Appropriations/Base Budget, to the Joint Legislative Oversight Committee on Information Technology, and to the Fiscal Research Division on the annual staffing analyses of State government business functions conducted pursuant to subsection (b) of this section and on the proposed implementation of the remaining components of the BEACON ERP System.

SECTION 6.7.(e)  Notwithstanding any other provision of law, the Office of State Budget and Management may evaluate the impact of the BEACON Program on affected agencies and develop a plan for addressing resources affected by the Program.  The State Redeployment Plan shall be implemented to the extent possible. When compliance with federal or State law requires, a new position may be created if a current or contracted position is eliminated.  The Office of State Budget and Management, in consultation with the Office of the State Controller, shall report to the Joint Legislative Commission on Governmental Operations within 30 days for each employee change made under the State Redeployment Plan and shall include a five‑year fiscal impact incurred by the State when converting any contracted position to a permanent position.  This subsection expires June 30, 2008.

 

BEACON DATA INTEGRATION

SECTION 6.8.(a)  The Office of the State Controller, in cooperation with the State Chief Information Officer, shall develop a Strategic Implementation Plan for the integration of databases and the sharing of information among State agencies and programs. This plan shall be developed and implemented under the governance of the BEACON Project Steering Committee and in conjunction with leadership in State agencies and with the support and cooperation of the Office of State Budget and Management. This plan shall include the following:

(1)       Definition of requirements for achieving statewide data integration.

(2)       An implementation schedule to be reviewed and adjusted by the General Assembly annually based on funding availability.

(3)       Priorities for database integration, commencing with the integration of databases that the BEACON Project Steering Committee identifies as most beneficial in terms of maximizing fund availability and realizing early benefits.

(4)       Identification of current statewide and agency data integration efforts and a long‑term strategy for integrating those projects into this effort.

(5)       Detailed cost information for development and implementation, as well as five years of operations and maintenance costs.

While it is the intent that this initiative provide broad access to information across State government, the plan shall comply with all necessary security measures and restrictions to ensure that access to any specific information held confidential under federal and State law shall be limited to appropriate and authorized persons.

SECTION 6.8.(b) The State Controller shall serve as Chairman of the BEACON Project Steering Committee (Committee).  The other members of the Committee shall include the State Chief Information Officer, the State Personnel Director, the Deputy State Budget Director, and the Department of Transportation's Chief Financial Officer.

SECTION 6.8.(c)  Of the funds appropriated from the General Fund to the North Carolina Information Technology Fund, the sum of five million dollars ($5,000,000) for the 2007‑2008 fiscal year shall be used for BEACON data integration as provided by subsection (a) of this section. The Office of the State Controller, in coordination with State agencies and with the support of the Office of State Budget and Management, shall identify and make all efforts to secure any federal matching funds or other resources to assist in funding this initiative.

Funds authorized in this section may be used for the following purposes:

(1)       To support the cost of a project manager to conduct the activities outlined herein reportable to the Office of the State Controller.

(2)       To support two business analysts to provide support to the program manager and agencies in identifying requirements under this program.

(3)       To engage a vendor to develop the Strategic Implementation Plan as required herein.

(4)       To conduct integration activities as approved by the BEACON Project Steering Committee. The State Chief Information Officer shall utilize current enterprise licensing to implement these integration activities.

SECTION 6.8.(d) The Office of the State Controller, with the assistance of the State Chief Information Officer, shall present the Strategic Implementation Plan outlined by this section to the 2007 Regular Session of the General Assembly when it convenes in 2008 for action as deemed appropriate. This plan shall be completed not later than April 30, 2008.

Prior to the reconvening of the 2007 Regular Session of the General Assembly in 2008, the Office of the State Controller shall provide semiannual reports to the Joint Legislative Oversight Committee for Information Technology. Written reports shall be submitted not later than October 1, 2007, and April 1, 2008, with presentations of the reports at the first session of the Joint Legislative Oversight Committee on Information Technology following the written report submission date. The Joint Legislative Oversight Committee on Information Technology shall then report to the Joint Legislative Commission on Governmental Operations.

SECTION 6.8.(e)  Neither the development of the Strategic Information Plan nor the provisions of this section shall place any new or additional requirements upon The University of North Carolina or the North Carolina Community College System.

 

USE OF COLLECTION ASSISTANCE FEE

SECTION 6.9.(a)  G.S. 105‑243.1(e)(4) reads as rewritten:

"(4)      To pay for postage or other delivery charges for correspondence directly and primarily relating to collecting overdue tax debts, not to exceed three hundred fifty‑three thousand dollars ($353,000) five hundred thousand dollars ($500,000) a year."

SECTION 6.9.(b)  The General Assembly finds that a computer system that records tax payments and determines when the payments are overdue directly and primarily relates to the collection of overdue tax debts and that the cost of the computer system is subject to the collection assistance fee set forth in G.S. 105‑243.1. The Department of Revenue is authorized to use funds in the 20% Collection Assistance Fee Account, Budget Code 24704‑2474, during the 2007‑2008 fiscal year to replace the Department's current computer system, and these funds are appropriated to the Department for that purpose.  The Department shall not use more than fifteen million dollars ($15,000,000) from the Account to replace the Department's current computer system. Funds appropriated to the Department in this subsection remain in the Account until withdrawn for expenditures for a replacement computer system and shall remain in the Account if not expended during the 2007‑2008 fiscal year for the purposes set forth in this subsection.

SECTION 6.9.(c)  The Department of Revenue shall contract with private counsel with the pertinent information technology and computer law expertise to review requests for proposals and to negotiate and review contracts associated with the Integrated Tax Administration System.  G.S. 114‑2.3 does not apply to this subsection.

 

OFFICE OF INFORMATION TECHNOLOGY SERVICES BUDGET REVIEW

SECTION 6.11.(a)  Notwithstanding G.S. 147‑33.88, the Office of Information Technology Services (ITS) shall develop an annual budget for review and approval by the Office of State Budget and Management in accordance with the schedule prescribed by the Director. The approved ITS budget shall be included in the Governor's budget recommendations to the General Assembly.

SECTION 6.11.(b)  The Office of State Budget and Management shall ensure that State agencies have an opportunity to adjust their budgets based on any rate changes proposed by the Office of Information Technology Services.

 

OFFICE OF INFORMATION TECHNOLOGY SERVICES REVIEW OF STATE IT BUDGET SUBMISSIONS

SECTION 6.12.(a)  The State Chief Information Officer (SCIO) shall review each information technology project budget request from the various State departments, agencies, and institutions prior to the formal submission of those requests to the Governor in order to facilitate a coherent and cost‑effective State investment strategy for information technology projects and systems. The SCIO's review shall:

(1)       Identify the purpose of the information technology project or system.

(2)       Identify whether the project or system would result in any duplication of effort across governmental agencies, including State, local, and federal agencies.

(3)       Determine the completeness, timeliness, and accessibility of the data developed and used by the system.

(4)       Estimate the cost and actual staffing for the project or system.

(5)       Ascertain the organizational location of the system as well as the hardware and software inventories associated with the system or project.

(6)       Assess the current and potential benefits that the technology investment would provide to the State.

(7)       Identify any opportunities for the State to leverage federal and local support of the information technology system or project.

(8)       Consider any other information pertinent to the utility, functionality, and cost‑effectiveness of the project or system.

The SCIO shall submit the detailed analysis of each information technology budget request to the Office of State Budget and Management (OSBM). Based on that analysis, the OSBM may require State departments, agencies, and institutions to coordinate information technology budget requests and projects to increase efficiency and eliminate duplication in the governance, organization, staffing, and functionality of information technology projects and systems across State government.

SECTION 6.12.(b)  By February 1, 2008, the Office of State Budget and Management shall report to the General Assembly on its efforts and outcomes relative to increasing the efficiency and cost‑effectiveness of the State's information technology projects and programs as prescribed by this section.  This report shall include detailed information on initiatives to eliminate duplication.

SECTION 6.12.(c) This section does not apply to The University of North Carolina System or to the Judicial Branch.

 

GEOGRAPHIC INFORMATION SYSTEM (GIS) STUDY

SECTION 6.13.(a)  The Office of State Budget and Management (OSBM), in consultation with the Center for Geographic Information and Analysis (CGIA), the State Chief Information Officer, and the chair of the Geographic Information Coordinating Council (GICC), shall conduct a study to identify the development and use of Geographical Information Systems (GIS) in North Carolina by State agencies.  The study shall identify the purpose of each system; any duplication of effort across agencies, including local governments and federal agencies; the completeness, timeliness, and accessibility of the data developed and used by the systems; the cost and actual staffing for each system; the organizational location of each system; and the hardware and software inventories associated with each system.  The study shall also assess the current and potential benefits that GIS investments provide to the State and identify opportunities for the State to leverage federal and local support for North Carolina GIS systems.

SECTION 6.13.(b)  OSBM shall make recommendations on the governance, organization, and staffing of GIS in and across State agencies and on a coherent and cost‑effective State investment strategy for GIS that appropriately leverages local and federal support and eliminates duplication of capabilities. The report shall include a recommended strategy for consolidating State GIS initiatives. The OSBM shall make a written report of these findings and recommendations to the General Assembly by April 30, 2008.

SECTION 6.13.(c)  This section does not apply to The University of North Carolina or to the Judicial Branch.

 

E‑COMMERCE LONG‑RANGE STRATEGY REPORT

SECTION 6.14.  The Office of the State Controller shall evaluate the opportunities for efficiencies in State government through the use of electronic commerce as it relates to both disbursement and collection of funds, and shall report the results of that evaluation to the 2008 Regular Session of the 2007 General Assembly. The report shall include all of the following:

(1)       Input from the entire State government user base, including State agencies, universities, community colleges, local education agencies, and other units of government that may be disbursing or collecting State funds. Input is also to be obtained from the various central agencies involved in the financial affairs of State government and from the Office of Information Technology.

(2)       Specific proposals that would, if implemented, expand electronic commerce activity in the State government fiscal environment, and which shall include the establishment of an ongoing function within State government to execute the expansion. The recommendations should address activities that are suitable for statewide contractual arrangements, as well as those suitable for governmental entities to pursue individually. The recommendations should include expected costs and benefits of these implementations; recommendations for funding recurring and nonrecurring costs of the specific proposals; and a business case to support the recommendations.

(3)       Proposed legislation that may be considered by the 2008 Regular Session of the 2007 General Assembly to ensure compliance with merchant card industry policies and standards for operations and security.

(4)       Proposed legislation that may be considered by the 2008 Regular Session of the 2007 General Assembly that addresses any inconsistencies or conflicts in existing statutes relating to electronic commerce activities.

Periodic updates on this activity may be requested by the Joint Legislative Commission on Governmental Operations. The final report is due no later than April 30, 2008.

 

UNC DISTINGUISHED PROFESSOR CHALLENGE‑GRANT INITIATIVE/REDUCE BACKLOG FOR DISTINGUISHED PROFESSOR ENDOWMENT TRUST FUND PROFESSORSHIPS

SECTION 6.15.(a)  The UNC Distinguished Professor Challenge‑Grant Initiative is established as a reserve fund to be administered by the Board of Governors of The University of North Carolina.  Funds in the UNC Distinguished Professor Challenge‑Grant Initiative shall be used to provide State matching funds for a private challenge‑grant initiative and shall be allocated consistent with G.S. 116‑41.15. Funds from the UNC Distinguished Professor Challenge‑Grant Initiative when matched with private funds shall provide the funding required to endow one distinguished professorship at each of the 16 constituent institutions of The University of North Carolina in the 2007‑2008 fiscal year. All professorships endowed through this Initiative shall be in the fields of teacher education, engineering, nursing, or the traditional arts and sciences.

SECTION 6.15.(b)  Funds are allocated in the Joint Conference Committee Report on the Continuation, Expansion and Capital Budgets for the purpose of addressing the existing backlog of professorships under the Distinguished Professors Endowment Trust Fund.

 

ELIMINATION OF VACANT POSITIONS

SECTION 6.17.(a)  The Office of State Budget and Management shall eliminate vacant positions across State government that are funded through the General Fund in order to generate a recurring annual savings of ten million thirty‑eight thousand four hundred sixty‑six dollars ($10,038,466) for each year of the 2007‑2009 fiscal biennium, by transferring from the various State departments, agencies, and institutions the salary and benefits‑related funding appropriated for State government positions. There is established in the Office of State Budget and Management a Reserve for Eliminated Positions.

Notwithstanding G.S. 143C‑6‑9, the sum of ten million thirty‑eight thousand four hundred sixty‑six dollars ($10,038,466) shall be credited to the Reserve for Eliminated Positions from the savings associated with the elimination of vacant positions required by this section, effective July 1, 2007.

SECTION 6.17.(b)  The provisions of this section do not apply to The University of North Carolina, to the Community Colleges System, or to local school administrative units.

 

STUDY OF LAPSED SALARY USE

SECTION 6.18.(a)  The Office of State Budget and Management shall conduct an analysis of lapsed salary use by all State agencies. The analysis shall include a five-year history of lapsed salaries generated by State departments, institutions, and agencies and the uses of those lapsed salaries. The report should note instances where spending of lapsed salaries was specifically authorized by legislative action. The report shall include recommendations for methods to reduce the use of lapsed salary and the amount of funds generated as lapsed salary by use for each State department, institution, and agency.

SECTION 6.18.(b)  The Office of State Budget and Management shall report its findings to the Joint Legislative Commission on Governmental Operations by April 30, 2008.

 

SALARY RESERVE BALANCES

SECTION 6.19.  Notwithstanding G.S. 143C‑6‑4(b)(2), during the 2007‑2009 fiscal biennium, a State agency may, with approval of the Director of the Budget, spend more than was authorized in the certified budget for a purpose or program if the overexpenditure is required to accommodate the redistribution of salary reserve balances within a State department.

 

CLARIFY THE TERMS AND CONDITIONS OF EMPLOYMENT OF THE DIRECTOR OF A LOCAL MANAGEMENT ENTITY

SECTION 6.20.(a)  G.S. 122C‑121 reads as rewritten:

"§ 122C‑121.  Area director.

(a)       The area director is an employee of the area board board, shall serve at the pleasure of the board, and shall be appointed in accordance with G.S. 122C‑117(7). The area director is the administrative head of the area program. As used in this subsection, "employee" means an individual and does not include a corporation, a partnership, a limited liability corporation, or any other business association.

(a1)     The area board shall establish the area director's salary under Article 3 of Chapter 126 of the General Statutes. An area board may request an adjustment to the salary ranges under G.S. 126‑9(b). The request shall include specific information supporting the need for the adjustment, including comparative salary and patient caseload data for other LMEs, and shall also include the specific amount the area board proposes to pay the director. The area board shall not request a salary adjustment that is more than ten percent (10%) above the normal allowable salary range as determined by the State Personnel Commission.

(a2)     The area board shall not provide the director with any benefits that are not also provided by the area board to all permanent employees of the area program. The director shall be reimbursed only for allowable employment‑related expenses at the same rate and in the same manner as other employees of the area program.

(b)       The area board shall evaluate annually the area director for performance based on criteria established by the Secretary and the area board. In conducting the evaluation, the area board shall consider comments from the board of county commissioners.

(c)       The area director is the administrative head of the area program. In addition to the duties under G.S. 122C‑111, the area director shall:

(1)       Appoint and supervise Appoint, supervise, and terminate area program staff.

(2)       Administer area authority services.

(3)       Develop the budget of the area authority for review by the area board.

(4)       Provide information and advice to the board of county commissioners through the county manager.

(5)       Act as liaison between the area authority and the Department.

(d)       Except when specifically waived by the Secretary, the area director shall meet all the following minimum qualifications:

(1)       Masters degree.

(2)       Related experience.

(3)       Management experience.

(4)       Any other qualifications required under G.S. 122C‑120.1."

SECTION 6.20.(b)  This section is effective when this act becomes law, and G.S. 122C‑121(a1) and (a2), as enacted in subsection (a) of this section, applies to salary plans submitted and contracts entered into, extended, modified, or renewed on or after that date.

 

CONTINUATION REVIEW OF CERTAIN FUNDS, PROGRAMS, AND DIVISIONS

SECTION 6.21.(a)  No later than February 1, 2008, the Administrative Office of the Courts shall provide a written report to the Appropriations Committees of the Senate and House of Representatives on the following funds, programs, or divisions:

(1)       Association of Clerks of Superior Court.

(2)       The Conference of District Attorneys.

The report shall include all of the information listed in subsection (g) of this section.

SECTION 6.21.(b)  No later than February 1, 2008, the Department of Correction shall provide a written report to the Appropriations Committees of the Senate and House of Representatives on the Criminal Justice Partnership Program. The report shall include all of the information listed in subsection (g) of this section.

SECTION 6.21.(c)  No later than February 1, 2008, the Department of Juvenile Justice and Delinquency Prevention shall provide a written report to the Appropriations Committees of the Senate and House of Representatives on the Juvenile Crime Prevention Councils. The report shall include all of the information listed in subsection (g) of this section.

SECTION 6.21.(d)  No later than February 1, 2008, the Department of Environment and Natural Resources shall provide a written report to the Appropriations Committees of the Senate and House of Representatives on the Environmental Stewardship Initiative. The report shall include all of the information listed in subsection (g) of this section.

SECTION 6.21.(e)  No later than February 1, 2008, the Board of Governors of The University of North Carolina shall provide a written report to the Appropriations Committees of the Senate and House of Representatives on the Center for Nursing. The report shall include all of the information listed in subsection (g) of this section.

SECTION 6.21.(f)  No later than February 1, 2008, the Department of Health and Human Services shall provide a written report to the Appropriations Committees of the Senate and House of Representatives on the following funds, programs, or divisions:

(1)       Office of Policy and Planning.

(2)       Dental Supplies/Division of Public Health.

The report shall include all of the information listed in subsection (g) of this section.

SECTION 6.21.(g)  The reports required in this section shall include the following information for each program:

(1)       A description of the program, including information on services provided, the recipients of the services, and the resource requirements.

(2)       Meaningful measures of program performance and whether the program is meeting these measures.

(3)       The rationale for continuing, reducing, or eliminating funding.

(4)       The consequences of discontinuing program funding.

(5)       Recommendations for improving services.

(6)       Recommendations for reducing costs.

(7)       The identification of policy issues that should be brought to the attention of the General Assembly.

SECTION 6.21.(h)  The Appropriations Committees of the Senate and House of Representatives may review the funds, programs, and divisions listed in this section and shall determine whether to continue, reduce, or eliminate funding for the funds, programs, and divisions, subject to the continuation review program.  The Fiscal Research Division may issue instructions to the State departments and agencies affected by this section regarding the expected content and format of the reports required by this section.

 

Limit Impervious Surfaces for Vehicle Parking

SECTION 6.22.(a)  G.S. 143‑214.7 is amended by adding a new subsection to read:

"(d2)    Any area designed for use as a vehicle parking area, except for covered vehicle parking areas or multilevel vehicle parking areas, shall not exceed eighty percent (80%) built‑upon area, as defined in S.L. 2006‑246. The remaining area designed for use as a vehicle parking area shall meet:

(1)       The design requirements for a permeable pavement system, as determined in guidance documents prepared by the Department or

(2)       Other design requirements for stormwater management approved by the Department, including, but not limited to, the use of (i) grass and other pervious surfaces and (ii) bioretention ponds, cisterns, and other water retention devices."

SECTION 6.22.(b)  The Environmental Review Commission may study issues related to the use of pervious surfaces for vehicle parking areas, including the costs associated with the use of pervious surfaces, the impact to the environment of stormwater runoff, and the practices of other states with regard to stormwater best management practices. The Commission may report its findings and recommendations, including any legislative proposals, to the 2007 Regular Session of the General Assembly when it reconvenes in 2008.

Of the funds appropriated to the General Assembly, the Legislative Services Commission shall allocate twenty‑five thousand dollars ($25,000) to conduct this study.

SECTION 6.22.(c)  Subsection (a) of this section becomes effective October 1, 2008, and applies to any area designed to be used for vehicular parking for which an application for a building permit, a request for a zoning reclassification, or a subdivision plat is filed in the county or city in which the area is located on or after that date. The remainder of this section is effective when this act becomes law.

 

UNIVERSITY CANCER RESEARCH FUND

SECTION 6.23.(a)  G.S. 105‑113.35 reads as rewritten:

"§ 105‑113.35.  Tax on tobacco products other than cigarettes.cigarettes; use of proceeds.

(a)       Tax. – An excise tax is levied on tobacco products other than cigarettes at the rate of three percent (3%)ten percent (10%) of the cost price of the products. This tax does not apply to the following:

(1)       A tobacco product sold outside the State.

(2)       A tobacco product sold to the federal government.

(3)       A sample tobacco product distributed without charge.

(b)       Primary Liability. – The wholesale dealer or retail dealer who first acquires or otherwise handles tobacco products subject to the tax imposed by this section is liable for the tax imposed by this section. A wholesale dealer or retail dealer who brings into this State a tobacco product made outside the State is the first person to handle the tobacco product in this State. A wholesale dealer or retail dealer who is the original consignee of a tobacco product that is made outside the State and is shipped into the State is the first person to handle the tobacco product in this State.

(c)       Secondary Liability. – A retail dealer who acquires non‑tax‑paid tobacco products subject to the tax imposed by this section from a wholesale dealer is liable for any tax due on the tobacco products. A retail dealer who is liable for tax under this subsection may not deduct a discount from the amount of tax due when reporting the tax.

(d)       Manufacturer's Option. – A manufacturer who is not a retail dealer and who ships tobacco products other than cigarettes to either a wholesale dealer or retail dealer licensed under this Part may apply to the Secretary to be relieved of paying the tax imposed by this section on th