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Minutes - 06-06-2000
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Minutes - 06-06-2000
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BOCC
Date
6/6/2000
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Minutes
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Agenda - 06-06-2000-10
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Agenda - 06-06-2000-5a
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Agenda - 06-06-2000-7a
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Agenda - 06-06-2000-8a
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Agenda - 06-06-2000-8e
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Agenda - 06-06-2000-8f
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Agenda - 06-06-2000-9b
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Agenda - 06-06-2000-9c
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Commissioner Brawn noted that over the last five years, the County has worked hard to include <br />rural farms in economic development. She supports this idea. <br />Commissioner Gordon made reference to the high-speed rail proposal and asked that the County <br />staff get the materials and make a recommendation on how this would impact Orange County. The red route <br />could have a profound effect on Orange County. She would like for County staff to let the County <br />Commissioners know when to expect a report. John Link said that he would be glad to give the County <br />Commissioners a timetable for getting information about this proposal. <br />Commissioner Brown asked Commissioner Gordon if Orange County would be involved in <br />addressing the issues that have been identified. Commissioner Gordan said that Triangle Transit Authority <br />was trying to resolve the many issues. There is competition for space in the right-of-way, and competition for <br />funds. <br />4. COUNTY MANAGER'S REPORT <br />None <br />5. RESOLUTIONS/PROCLAMATIONS <br />a. Resolution Implementing a Grass Receipts Tax on Rental Vehicles Exempted from Property <br />Tax The Board considered implementing a gross receipts tax on certain rental vehicles to replace the <br />ad valorem tax an such vehicles that was recently rescinded by the North Carolina General Assembly. <br />John Link said that on May 17t", Governor Hunt signed legislation, which was Senate Bill 1076. <br />This bill substitutes a grass receipt tax for property taxes for leased or rented motor vehicles. He received a <br />draft resolution from the County Commissioners Association. The County must enact a local ordinance in <br />order to recoup the lost revenue effective July 1St <br />Assistant County Manager Rod Visser talked about the timetable. He said that this bill would be <br />signed within six weeks and made law. The ordinance needs to be in place by July 1St. The amount of <br />revenue that could be lost would be $100,000. <br />A motion was made by Commissioner Halkiotis, seconded by Commissioner Jacobs to approve <br />and authorize the Chair to sign the resolution as stated below: <br />ORANGE COUNTY BOARD OF COMMISSIONERS <br />A RESOLUTION AUTHORIZING ESTABLISHMENT OF AN ORDINANCE LEVYING <br />A TAX ON GROSS RECEIPTS DERIVED FROM RETAIL SHORT-TERM LEASE OR <br />RENTAL OF MOTOR VEHICLES <br />WHEREAS, the North Carolina General Assembly has ratified Senate Bill 1076, signed into law as Session <br />Law 2000-2 {S.L. 2000-2) and effective for taxable years beginning on or after July 1, 2000; and <br />WHEREAS, the act repealed the property tax on certain vehicles leased or rented under retail short-term <br />leases or rentals and authorized counties to replace the lost tax revenue through enactment of a local tax on <br />gross receipts derived from retail short-term leases of rentals. <br />NOW, THEREFORE BE IT RESOLVED by the Orange County Board of Commissioners, that the fallowing <br />ordinance is enacted: <br />SECTION 1. Tax on Gross Receipts Derived from Retail Short-Term Motor Vehicle Leases or <br />Rentals. The County of Orange hereby imposes and levies a tax or one and one half percent {1 ~/°k) of the <br />gross receipts from the short-term lease or rental of vehicles at retail to the general public. <br />SECTION 2. Administration. The County will administer and collect from operators of leasing and <br />rental establishments the taxes levied hereby and the County may promulgate additional rules and <br />regulations necessary for implementation of the taxes. <br />SECTION 3. Payment of Taxes and Filing of Returns. The taxes levied hereby are due and payable <br />to the County in monthly installments on or before the fifteenth (15t") day of the month fallowing the month in <br />
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