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DRAFT <br />NORTH CAROLINA GROSS RECEIPT VEHICLE TAX <br />INTERLOCAL AGREEMENT <br />ORANGE COUNTY <br />THIS AGREEMENT, made and entered into this the day of - , 200_, <br />between The County of Orange, a political subdivision of the State of North Carolina <br />(hereinafter referred to as "Orange County"), and the Town of (hereinafter <br />referred to as "the Town'). <br />WITNESSETH <br />WHEREAS, on , the Orange County Board of Commissioners adopted An <br />Ordinance Levying a Tax on Gross Receipts Derived from Retail Short-Term Lease or <br />Rental of Motor Vehicles in Orange County; and <br />WHEREAS, on the Town of Board adopted <br />(name of Town's Ordinance); and <br />WHEREAS, it is in the best interests of the citizens of Orange County and the Town to <br />be able to pay the gross receipt vehicle tax to a single entity where the taxpayer is located <br />in both Orange County and the Town; and <br />WHEREAS, Orange County has been collecting the gross receipt vehicle tax for the <br />Town of since July, 2000, and is willing to continue to provide collection services to the <br />Town. • , <br />NOW THEREFORE, the County and the Town adopt the following agreement for the <br />purpose of establishing collection of gross receipt vehicle taxes by Orange County for the <br />Town: <br />1. The County agrees to collect the Town Gross Receipt Vehicle Tax (hereinafter "the <br />tax ") that is levied pursuant to North Carolina General Statute § 160A -215.1 on those <br />taxpayers located in Orange County and the Town. <br />2. The tax collected by the County will be due and payable to the County in monthly <br />installments on or before the fifteenth (15 h) day of each month following the month <br />in which the tax accrues. <br />3. The County agrees to design, print, and furnish to all taxable establishments all <br />necessary forms for filing returns and instructions to ensure the full collection of the <br />tax. <br />4. When a tax is collected, a receipt for payment shall be delivered to the person paying <br />the tax, and a copy of the receipt shall be delivered to the Town with the tax collected <br />by the County. <br />E <br />