Agenda - 10-13-2011 - 3 - Laserfiche WebLink

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7 ATTACHi1~NT C -1 A RESOLUTION ESTABLISHING A HOTEL ROOM OCCITPANCY TAB WHEREAS the Town of Carrboro was authorized by Chapter 439,~Part XIV of the 2001 Session Laws to adopt a resolution.tevying-a-tax of up xo 3%-on the.gross receipts derived from the rental of hotel or motel rooms; and WF~REAS~ G.B. § i60A-215 establishes procedures for-the adoption, administ~afion ancl~ ~enforcement_ of such a tax; NOW 'THEREFORE, THE BOARD OF ALDEI~ME'1~ OF T'FlE TO=WN OF CAI~itSOR~ RESOLVES: Section 1_ The Carrboro Town Code-is amended by adding a zrew Chapter 8A as follows CHAPTER-.8A HOTEL ANI} MDTEL ROOM OCCUPANCY T'AX Section 8A-1. Tax Levied= There is hereby levied a room occupancy tax ofthree percent (3%} of -the gross receipts derived-from the rental of any room, lodging~or-accommodation furnished by a hotel, motel, inn, tourist camp, or similaz place within the town that is subject to sales tax imposed by the State under G.S. 10~-164.4(a}(3}. This tax is in addition to any State or local sales tax. This tax daes not apply to accommodations fiunished by nonprofit charitab're, educational, or religious orgauazattons when furnished in furtherance-of theiz nonprnf t purpose. Section 8A-2. Payment of Tax. (a) As provided .izn G.S. 1b0A-215(c), a retailer who is required to remit to the DepaFhment 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 -anrl is calculated in the saute 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 Sta'Ce sales tax on accommodations. (b) If a taxable accommodation is furnished as part -of a package, the bundled transaction provisions in G.S. 106-164.4D 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.