Northampton County; additional sales and use tax, appropriations to incorporated towns.

Additional sales and use tax in Northampton County; appropriations to incorporated towns for educational purposes. Authorizes Northampton County to impose an additional local sales and use tax at a rate not to exceed one percent, as determined by the governing body, if initiated by a resolution of the local governing body and approved by the voters at a referendum. The bill requires the governing body to specify in the enacting ordinance the time period, not to exceed 20 years, for which the tax would be imposed. Revenue from the tax shall be used solely for capital projects for new construction or major renovation of schools in the locality enacting the tax. The bill removes the limit on the amount that Northampton County may appropriate to an incorporated town that has not complied with the provisions of its charter relating to the elections of local officials. Under current law, such amount is limited to the amount the town would have received from local sales and use tax for educational purposes if such election had been held. Under current law, only Halifax County has the authority to impose such tax and make such appropriations. The bill contains technical amendments.