Agenda - 08-23-2011 - 8d - Laserfiche WebLink

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35 ATTAC)IiNIENT C -1 A ~ESOLUT_ION ESTABLISHING A HOTEL ROOM OCC-JPANCY TAX WHEREAS;the Town of Carrboro was authorized by Chapter 439, Part XIV of the 2001 Session-Laws to adopt a resolution Levying a-tax of up to 3%-on the gross receipts derived from the rental of hotel or motel rooms; and WHEREAS, G.~. § 160A-215 establishes procedures for the adoption, administr-ation and enforcement of such a tax; NOW T~iEREFORE, THE BOARD OF ALDERMEN OF THE TOWN OF CARRBORO RESOLVES: Seetion 1. The Carrboro Town Code is amended by adding a new Chapter 8A as follows: CHAPTER 8A HOTEL AND MOTEL ROOM OCCUPANCY TAX Section 8A-1. Tax Levied: There is hereby levied a room occupancy tax of three percent (3%} of the gross receipts derived-from the rental of any room, lodgingrorAccommodation fanushed by a hotel, motel, inn, tourist camp, or similar place within the town that is subject to sales tax imposed by the State under G.B. 10~-164.4(a)(3}. This tax is in addition to any State or -local sales tax. This tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance-of their nonprofit purpose. Seetion 8A-2. Payment of Tax. (a) As provided in G.S. 160A-215(c), a retailer who is required to remit to the Depar-tment of Revenue the State sales tax imposed by G.S. 105-164.4(a)(3) on accommodations is required to remit a room occupancy tax to the town on and after the effective date of this Chapter. The room occupancy tax applies to the same gross receipts as the State sales tax on accommodations and is calculated in the same manner as that tax. A rental agent or a facilitator, as defined in G.S. 105-164.4(a)(3), has the same responsibility and liability under the room occupancy tax as the rental agent or facilitator has under the State sales tax on accommodations. (b) If a taxable accommodation is furnished as part of a package, the bundled transaction provisions in G.S. 106-1-64.4D apply in determining the sales price of the taxable accommodation. If those provisions do not address the type of package offered„ the person offering the package may determine an allocated price for each item in the package based on a reasonable allocation of revenue that is supported by the person's business records kept in the ordinary course of business and calculate tax on the allocated price of the taxable accommodation.