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<br />Commission Minutes-February 19, 2008 3324 <br /> <br />WHEREAS, the rapidly changing nature of the global economy presents challenges and <br />opportunities to which the community must respond with new economic development <br />strategies in order to position itself for job growth in the future; and <br /> <br />WHEREAS, the Growth Plan is consistent with the purpose and intent of promoting a <br />growing and vibrant economy in Cass County through expenditures towards needed <br />infrastructure and activities which will help retain, attract, and create quality employment <br />opportunities for the citizens of Cass County; and <br /> <br />WHEREAS, Cass County has a home rule charter under which it has the ability to adopt a <br />resolution which is defined as an "enactment by the board of county <br />commissioners or the people which defines policy or procedures governing the actions of <br />persons or bodies for a limited period of time"; and <br /> <br />WHEREAS, the Cass County Board of County Commissioners, under its charter, may on its <br />own motion submit any question to the electorate for a vote of the people and the electorate <br />must approve that action by a majority vote of the electors voting. <br /> <br />NOW, THEREFORE, BE IT RESOLVED, That the Cass County Board of Commissioners <br />hereby elects to proceed with a vote of the electorate at the next regularly scheduled <br />election on whether a retail sales tax should be imposed and subject to limitations as <br />follows: <br /> <br />1. Sales taxed shall be limited to those which are taxed by the State of North Dakota <br />pursuant to Chapter 57-39.2 of the North Dakota Century Code. <br /> <br />2. The amount of the tax shall not exceed one half of one percent of the gross <br />receipts and purchases which are taxed by the State of North Dakota pursuant to <br />Chapter 57-39.2 of the North Dakota Century Code, nor shall the tax exceed twelve <br />dollars and fifty cents on any single purchase; provided, that a higher rate of tax may <br />be imposed and collected on sales of less than one dollar and on sales of fractional <br />dollar amounts and the bracket system for the application of the state sales tax set <br />forth in Section 57-39.2-08.2 of the North Dakota Century Code shall be adjusted to <br />incorporate the additional county tax. The retail sales tax imposed shall be computed <br />and collected in the same manner provided by law for the collection of the state sales <br />tax. <br /> <br />3. The sales tax, which is adopted by this Resolution and is imposed pursuant to the <br />authority granted by the Cass County Home Rule Charter shall extend for a period of <br />12 years from and after October 1,2008, and end on September 30,2020. <br /> <br />4. The proceeds of the sales tax, which is imposed pursuant to the Cass County Home <br />Rule Charter, shall be solely utilized for the purposes outlined in the Growth Plan. <br />Subject to the rules of governance and approvals of paragraph 6, the proceeds from <br />such tax may be used to make direct payment of expenditures of the type and nature <br />outlined in the Growth Plan and may be pledged by the Cass County Board of <br />Commissioners to amortize bonds or other debt instruments, which may be sold to <br />finance such expenditures. <br />