Article 46

Background

In the November 2011 election, Orange County voters approved the Article 46 One-Quarter Cent (1/4 cent) County Sales and Use Tax, which became effective on April 1, 2012.

The Sales and Use Tax was initially estimated to generate approximately $2.5 million, annually. In June 2011, the County and school systems outlined potential initiatives (PDF) that could be funded by the tax, if approved. The Board of County Commissioners approved a ten-year commitment to allocate the proceeds as follows:

• Fifty percent (50%) of the funding will be allocated equitably between the County’s two school systems, based on the Average Daily Membership (ADM) of each school system, for the dedicated purpose of funding capital projects, including but not limited to, facility improvements at older schools and the procurement of technology.
• Fifty percent (50%) of the funding will be allocated to Orange County Economic Development initiatives, including funding infrastructure improvements needed to recruit new businesses and expand existing businesses; funding for business loans and grants to grow businesses in Orange County; targeted business recruitment, retention, and expansion efforts; and community branding and marketing.

In September 2022, the Board of County Commissioners approved a new resolution (PDF) confirming an additional ten-year commitment to support education and economic development in Orange County through Article 46 One-Quarter Cent (1/4 cent) County Sales and Use Tax collections. 

Financial Tracking and Collection

Article 46 funds remain in a Special Revenue Fund separate from the County’s General Fund, allowing for a more isolated and accurate tracking of revenues and expenditures.

Article 46 funds help promote a variety of programs intended to help strengthen and diversity the County’s local economy, to include the attraction, growth and retention of our many valued small businesses and agricultural based operations. On behalf of the Orange County Board of Commissioners and the County Manager’s office, Orange County Economic Development staff salutes all of our local small businesses and farms.

For additional information please visit: http://orangecountync.gov/2006/Sales-Use-Taxes