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7 <br />-the tax for aper-iod of 30 days after the time required for filing the return or for paying <br />the tax, there shall bye an additional tax, as a penalty; of five percent (5%) of the tax due <br />in addition to any other penalty, with an additional tax of f ve percent (5%) for each <br />additional month or fractionthereof until the tax is paid.._ <br />Any person who willf-ally attempts in any manner to evade a tax imposed <br />under this section or who willfully fails to pay the tax or make and file a return shall, in <br />addition to all other penalties provided by law,. be guilty of a misdemeanor and shall be <br />punishable by a fine not to exceed one thousand dollars ($1,000) and_iinprisonment not <br />to exceed 30 days. <br />(e) Use and Distribution of Tax Revenue. The Town Council of the Town <br />of Chapel HiII shall decide on the allocation of the revenue-s collected Trom this- tax <br />annually during its budgeting process with particular consideration given to providing <br />funding for visitor information services and support for cultural-events, and not less than <br />ten percent.(10%). of the annual revenues shall be used for those purposes. <br />The Town may-contract with nonprof t organizations to undertake or marry <br />out the activities and programs f-or which the revenue maybe expended. All contracts <br />entered into with nonprofit organizations shall require an annual financial audit of any <br />funds expended and a performance audit of contractual obligations. <br />(f}- Repeal. A tax levied under this- section may be repealed by ordinance <br />adopted by the Chapel Hill- Town Council. Repeal of a tax levied under this section <br />shall become effective on the first day of a month and m-ay not become effective until <br />the end of the fissaI year in which the repeal ordinance- wars adopted. Repeal of a tax <br />levied under this section does not affect a liability for a tax that attached before the <br />effective date- of the repeal, nor does it-affect a right to a refund of a tax ±.hat accrued <br />before the -ef=.fective date of the repeal. <br />Sec. ~. Any tax enacted pursuant to this title shall-not apply to the Durham <br />County portion of the Town of Chapel Hill. <br />TITLE II. CHAPEL HILL SMOKE DETECTORS. <br />Sec. 3. The Charter of the Town of Chapel Hill being. Chapter x'13,_ Session <br />Laws of 1975, is amended by adding a new section to read: <br />"Section 6.3. Smoke Detectors. Notwithstanding any provision of the North <br />Carolina State Building Code or arty general or local law to the. contrary, the Town of <br />Chapel Hill may provide, by ordinance, that the owners of all rental residential dwelling <br />units whose units are not required to have smoke detectors under the Mate Building <br />Code shall install smoke detectors in such units within 90 days after the effective date of <br />such ordinance." <br />TITLE III. CHATHAM IlVIPACT FEES. <br />Sec. 4. Impact Fees Authorized. (a) The Board of Commissioners of a <br />county may provide by ordinance for a system of impact fees to be paid by developers <br />to help defray the costs to the county of constructing certain capital improvements, the <br />need for which is created in substantial part by the new development that takes place <br />within the county. <br />(b) For purposes of this title, the term "capital improvements" includes <br />capital improvements to schools, roads, public recreation facilities, sidewalks, <br />Page 2 S.L. 1987-460 House Bill 917 <br />