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-L- <br />~ ~ 24 <br />Sec. 19-1 Imposition and Levy of Tax <br />The Town of Chapel Hill hereby imposes and levies a room <br />occupancy tax of three percent (3$}.of the gross receipts of <br />any- person, firm, corporation, or association derived from <br />• the rental of any room- lodging or similar accommodation <br />subject to the- sales tax levied by the State- of North <br />Carolina ender G.S. 1a5-164.4(3-}. <br />This tax does not apply to accommodations furnished by <br />nonprofit char-itable, educational, benevolent, or religious <br />organizations when furnished in furtfierarce of their nonpro- <br />fit pureose. This tax is in addition to any State or local <br />sales tax. <br />Sec. 19-2 Collection and Payment Hof Tax <br />Ca) Collection. Every operator of a business subject- to <br />the tax levied under .this section .shall, on amd after <br />- the-effe_etive-~-date--o#-the=levy of -the- tax, -col=lent the- <br />tax-. This tax -shall be .^-.oll~e-cted as pa=t -~#~ -the-charge <br />for furnishing a taxable accommodation. The tax shall <br />be stated and charged sepa-rately on the sales records, <br />and -shall be paid by the purchaser to the operator of <br />_ the business as trustee for and on account of~the mown <br />' of Chapel Hill. The- tax shah- be added to the sales <br />price and small be passed on to the purchaser instead <br />-of being borne by the operator -of -the business. <br />(b} Payment. Every person, firm, corpo~ration~, or associa- <br />ti_on liable for the tax- imposed by thie ordinance <br />shall, on or before the 15th day of each month after <br />the effective date of this ordinance-, pxepare and <br />xender a return based upon the previous month's- collet=~ <br />tions, on a form prescribed by and available from the <br />Town Revenue Collector .and shall remit to the Town <br />Revenue Collection Office the amount of the tax then <br />due. <br />An operator of a business who collects the occupancy <br />tax may deduct from the amount remitted to the Town <br />[Z~} one percent of the total amount-collected pursuant <br />to this ordinance as reimbursement for the expenses <br />incurred in collecting the tax. <br />Sec. 19-3 Penalty for Failure to File Return <br />Any person, firm, corporation, or association which fails or <br />refuses to file the return and remit the taxes required by <br />this ordinance shall pay a penalty of ten dollars ($lU.OU} <br />for each day's omission. <br />Sec. 19-4 Additional Penalty for Failure to Pay <br />Zn case of failure or refusal to file the return or pay the <br />tax for a period of 30 days after the time required for <br />