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21 <br />Exhibit B <br />AN ACT TO AUTHORIZE ORANGE COUNTY TO ADOPT AN ENTERTAINMENT TAX <br />ON EVENTS AT LARGE FACILITIES IN ORANGE COUNTY <br />The General Assembly of North Carolina enacts: <br />Section 1. Admissions Tax. <br />(a) Authorization and scope. Notwithstanding the <br />provisions of G.S. 105.37.1(b), the Orange County Board of <br />Commissioners may, by resolution, levy an entertainment tax on <br />every admission ticket purchased for admission to an <br />entertainment, amusement, athletic or commercial event for which <br />an admission is charged and which is presented in Orange County <br />in a facility having a seating capacity greater than 15,000. <br />This tax does not apply, however, to athletic events sponsored by <br />the North Carolina High School Athletic Association that involve <br />participants at or below high school level. The tax shall be at <br />a rate of not more than one dollar ($1.00) per admission ticket <br />purchased. This tax is in addition to any other State or local <br />tax. <br />(b) Collection. Every person, firm, corporation, or <br />organization selling admission tickets taxable under this section <br />shall collect the tax. This tax shall be collected at the same <br />time as the charge for furnishing a taxable admission ticket and <br />shall be paid by the purchaser to the seller of the admission <br />ticket as trustee for and on account of Orange County. The tax <br />shall be stated and charged separately from the sales price. The <br />tax shall be added to the admission price and shall be passed on <br />to the purchaser instead of being borne by the seller. <br />(c) Administration. Orange County shall administer a tax <br />levied under this section. A tax levied and collected under this <br />section is due and payable to the Orange County Director of <br />Revenue on or before the 15th day of the month following the <br />month in which the tax accrues. Every person, firm, or <br />corporation liable for the tax shall, on or before the 15th day <br />of each month, prepare and render a return on a form prescribed <br />by Orange County. The return shall state the total number of <br />admissions subject to the tax that were sold in the preceding <br />month. A return filed with the Director of Revenue under this <br />section is not a public record as defined in G.S. 132-1 and may <br />not be disclosed except as required by law. Orange County may, <br />by resolution, establish additional procedures for collection, <br />reporting, remittal and use of a tax levied under this section. <br />(d) Penalties. A person, firm, or corporation who fails or <br />refuses to file the return required by this section shall pay a <br />tax penalty of ten dollars ($10.00) for each day's omission. In <br />case of failure or refusal to file the return or pay the tax for <br />a period of 30 days after the time required for filing the return <br />or for paying the tax, there shall be an additional tax penalty <br />