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which the tax accrues. Every taxable establishment required to collect the tax shall, on ar before the fifteenth <br />(15th) day of each month, prepare and render a return to the County. The County shall design, print, and <br />furnish to all taxable establishments the necessary forms for filing returns and instructions to ensure the full <br />collection of the tax. A return filed for this purpose is not a public record as defined by Section 132-1 of the <br />North Carolina General Statutes and may not be disclosed except as required by law. <br />SECTION 4. Penalties. A person, firm, corporation, or association who fails or refuses to file a return <br />and pay the tax levied herein shall pay a penalty of ten dollars ($10.00} for each day's omission up to a <br />maximum of two thousand dollars ($2,000.00) for each return. Incase of failure or refusal to file a return or <br />pay the tax for a period of thirty (30} days after the time required for filing the return ar paying the tax, there <br />shall be an additional tax, as a penalty, of five percent {5°l0} of the tax due, with an additional tax of five <br />percent (5%) for each additional month or fraction thereof until the tax is paid. The Orange County Board of <br />Commissioners, for good cause shown, may compromise or forgive any penalty or additional tax imposed <br />hereunder. <br />SECTION 5. Misdemeanor for Willful Violation. Any person, firm, corporation, or association who <br />willfully attempts in any manner to evade a tax imposed herein or who willfully fails to pay the tax or make <br />and file a return shall, in addition to the penalties provided by law and herein, be guilty of a misdemeanor <br />punishable as provided by law. <br />SECTION 6. Effective Date. The short term rental or leased vehicle gross receipts tax levied herein <br />shall become effective July 1, 2000. <br />VOTE: UNANIMOUS <br />b. Resolution Supporting House Bill 1396 Concerning the Scheduling of a Public Referendum <br />The Board considered a resolution calling for a public referendum in November 2000 to amend <br />the North Carolina Constitution to recognize healthcare as a fundamental right. <br />Chair Carey said that this has been promoted by Representative Verla Insko and has received <br />much support from people who are active in the policy-making process in the state. <br />Commissioner Brown asked what this resolution meant. Geoffrey Gledhill said that the objective <br />was to make sure that there is a plan in place at the state level to assure health care. He said that the way it <br />will be played out most significantly is in requirements for private insurance companies so that people are not <br />excluded from coverage for reasons that conflict with the North Carolina Constitution. He is not sure what the <br />other effects will be. <br />A motion was made by Commissioner Halkiotis, seconded by Commissioner Brown to approve <br />and authorize the Chair to sign the resolution as stated below: <br />A RESOLUTION SUPPORTING HOUSE BILL 1396 AN AMENDMENT TO THE <br />CONSTITUTION OF NORTH CAROLINA TO RECOGNIZE HEALTH CARE AS A <br />FUNDAMENTAL RIGHT OF ALL RESIDENTS <br />WHEREAS, Representative Verla Insko introduced House Bill 1396 into the General Assembly of North <br />Carolina, Session 1999-2000, to amend the Constitution of North Carolina, as follows: <br />Sec. 38. Health Care <br />(1) Basic right. <br />Health care is an essential safeguard of human life, and there is an obligation far the state to ensure <br />that every resident is able to obtain this fundamental right. No later than May 31, 2004, the General <br />Assembly shall provide by law a plan that enables every resident of the State to obtain appropriate <br />health care an a regular basis. <br />{2) No money damages; other enforcement. <br />