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S.L. 1991-392 ~~Q C Y~M~n-I- ~ Page 1 of 3 30 GENERAL ASSEMBLY OF NORTH CAROLINA 1991- SESSION- CHAPTER 3-92 SENATE BILL G22 AN ACT AUTFPORIZING ORANGE COUNTY TO LEVY AN OCCUPANCY TAX AND CHAPEL HILL AND CARRBORO TO INCREASE THEIR MOTOR VEHICLE TAXES. The General Assembly of North Carolina enacts: Section 1-. Occupancy Tax. (a) Authorization and scope. The Orange County Board of Commissioners may, by r-esolution, levy a room occupancy tax of up to three percent (3~%0) on the gross receipts derived_from the rental of any room, lodging, or similar accommodation in the county subject to sales tax under G_S. 145-164.4(a)(3). This tax does not apply to accommodations_ furnished by nonprofit charitable, educational,_ benevolent, or religious organizations when furnished in furtherance of their nonprof t purpose. This tax is in addition to any State _or local sales or occupancy tax. (b) Collection. Every- operator of -a business subject to the tax levied under this section shall, -on and after the-effective date of the levy of the tax, collect-the tax. This tax shall be collected_ as part of the charge for furnishing a taxable accommodation, The tax shall be stated -and char-ged separately on the males- records, and shall be paid by the purchaser to the operator of the business as tr-ustee for and on account of the county. The-tax shall be added to t_he sales price and shall be passed on to the purchaser instead of i~~ing borne by the operator- of the business. The county shall design, print, and furnish to- all appropriate_ businesses and persons in the count3~ the necessary forms fc~r filing returns and instructions to ensure- the full collection of the tax. (c) Administration. The county shall administer a tax levied under this section. A tax levied under this section is due and-payable to the county f Hance officer in monthly installments on or before the 15th day of the month following- the month in which the tax accrues. Every person, firm, corporation, or association liable for the tax shall, on or before the 15th day of each month, prepare and render a return on a form prescribed by the county. The return shall state the total gross receipts derived in the preceding. month from rentals upon which the taxis levied. (d) Penalties. A person, firm, corporation, or association who fails or refuses to file the return required by this section shall pay a penalty of ten dollars ($10.00)- for each day's omission. In case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall be an additional tax, as a penalty, of five percent (5%) of the tax due in addition to any other penalty, with an additional tax of five percent (5%) for each additional month or fraction thereof until the tax is paid. The county may, for good cause shown, forgive the civil penalties provided in this subsection. Any person who willfully attempts in any manner to evade a tax imposed under this section or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor and shall be punishable by a fine not to exceed one thousand dollars ($1,000) and imprisonment not to exceed 30 days. file://C:\Docuxnents and Settings\gwilder\Local Settings\Temporary Internet Files\OLK18... 8/11/2011