It’s increasingly common for county tax collectors to collect taxes for municipalities in their counties. Five years ago I discussed in this blog post how interlocal agreements can authorize these arrangements. Below, I dive a bit more deeply into the details on how such agreements should be crafted.
As discussed in previous posts, all NC counties and municipalities received funding from the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). These are federal grant funds that come with eligibility restrictions, compliance requirements, and reporting obligations. The primary reporting vehicle is the Project & Expenditure Report.
North Carolina’s local governments have been inundated with federal funds since the onset of the COVID-19 pandemic in March 2020. But the complexity and quantity of the rules applicable to the expenditure of those monies have not decreased since the pandemic began. Federal funds continue to arrive in local government coffers, as they always have, with significant “strings attached.”
North Carolina’s local governments have been inundated with federal funds since the onset of the COVID-19 pandemic in March 2020. But the complexity and quantity of the rules applicable to the expenditure of those monies have not decreased since the pandemic began. Federal funds continue to arrive in local government coffers, as they always have, with significant “strings attached.”
Unlike the vast majority of states, North Carolina does not excuse a local government from paying sales or use taxes incident to its purchases solely because it is a governmental entity. Instead, unless state law exempts a particular type of transaction from sales or use tax, a local government that makes a taxable purchase must either pay sales tax to a retailer or use tax to the North Carolina Department of Revenue (NCDOR). This blog post explains what North Carolina “use” tax is, when and how North Carolina’s local governments might need to report and pay use tax to NCDOR, and when mos
Unlike the vast majority of states, North Carolina does not excuse a local government from paying sales or use taxes incident to its purchases solely because it is a governmental entity. Instead, unless state law exempts a particular type of transaction from sales or use tax, a local government that makes a taxable purchase must either pay sales tax to a retailer or use tax to the North Carolina Department of Revenue (NCDOR). This blog post explains what North Carolina “use” tax is, when and how North Carolina’s local governments might need to report and pay use tax to NCDOR, and when mos
Find the last receipt you received when ordering food or drinks from a North Carolina restaurant. How much tax did you pay? What types of taxes did you pay?
Find the last receipt you received when ordering food or drinks from a North Carolina restaurant. How much tax did you pay? What types of taxes did you pay?
The following are sample policies and other resources for the School of Government’s ARP Basics sessions. We are offering these sessions once a month via Zoom as part of our ARP Office Hours to help those newer to the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds (ARP/CSLFRF) grant program learn about eligible expenditures, compliance, reporting, and audit requirements. Those who are more seasoned with ARP/CSLFRF also may attend at any time for a refresher. See below for the ARP Office Hours schedule, including the first two ARP Basics sessions.
The Family and Medical Leave Act (FMLA) guarantees eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying conditions. Any employee who has worked for their employer for a total of at least twelve months and a minimum of 1,250 hours in the past twelve months is eligible for FMLA leave, provided that they work for an employer who has at least 50 employees. That is the basic rule of FMLA eligibility for government employees. But what about the FMLA’s exception for so-called “key employees?” Can employers take away a key employee’s right to FMLA leave?