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P <br /> 8 ' <br /> Exhibit B <br /> AN ACT TO AUTHORIZE ORANGE COUNTY TO ADOPT AN ENTERTAINMENT TAX <br /> ON EVENTS AT LARGE FACILITIES IN ORANGE COUNTY <br /> The General Assembly of North Carolina enacts : <br /> Section 1 . Admissions Tax. <br /> (a) Authorization and scope. Notwithstanding the <br /> provisions of G.S. 105 .37 .1 (b) , the Orange County Board of <br /> Commissioners may, by resolution, levy an entertainment tax on <br /> every admission ticket purchased for admission to an <br /> entertainment, amusement, athletic or commercial event for which <br /> an admission is charged and which is presented in Orange County <br /> in a facility having a seating capacity greater than 15, 000 . <br /> This tax does not apply, however, to athletic events sponsored by <br /> the North Carolina High School Athletic Association that involve <br /> participants at or below high school level . The tax shall be at <br /> a rate of not more than one dollar ($1 . 00) per admission ticket <br /> purchased. This tax is in addition to any other State or local <br /> tax. <br /> (b) Collection. Every person, firm, corporation, or <br /> organization selling admission tickets taxable under this section <br /> shall collect the tax. This tax shall be collected at the same <br /> time as the charge for furnishing a taxable admission ticket and <br /> shall be paid by the purchaser to the seller of the admission <br /> ticket as trustee for and on account of Orange County. The tax <br /> shall be stated and charged separately from the sales price. The <br /> tax shall be added to the admission price and shall be passed on <br /> to the purchaser instead of being borne by the seller. <br /> (c) Administration. Orange County shall administer a tax <br /> levied under this section. A tax levied and collected under this <br /> section is due and payable to the Orange County Director of <br /> Revenue on or before the 15th day of the month following the <br /> month in which the tax accrues . Every person, firm, or <br /> corporation liable for the tax shall, on or before the 15th day <br /> of each month, prepare and render a return on a form prescribed <br /> by Orange County. The return shall state the total number of <br /> admissions subject to the tax that were sold in the preceding <br /> month. A return filed with the Director of Revenue under this <br /> section is not a public record as defined in G.S. 132-1 and may <br /> not be disclosed except as required by law. Orange County may, <br /> by resolution, establish additional procedures for collection, <br /> reporting, remittal and use of a tax levied under this section. <br /> (d) Penalties . A person, firm, or corporation who fails or <br /> refuses to file the return required by this section shall pay a <br /> tax penalty of ten dollars ($10 . 00) for each day' s omission. In <br /> case of failure or refusal to file the return or pay the tax for <br /> a period of 30 days after the time required for filing the return <br /> or for paying the tax, there shall be an additional tax penalty <br />