Minutes - 19910805 - Laserfiche WebLink

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-5-3-0 section shall, on and after the effective date of the levy of the tax, • collect the tax. This tax shall be collected as part of the charge for furnishing a taxable accommodation. The tax shall be stated and charged separately on the sales records, and shall be paid by the purchaser to the operator of the business as trustee for and on account of the County. The tax shall be added to the sales price and shall be passed on to the purchaser instead of being borne by the operator of the business. The County shall design, print, and furnish to all appropriate businesses and persons in the County the necessary forms for filing returns and instructions to ensure the full collection of the tax. That room occupancy tax herein levied is due and payable to the County Finance Officer in monthly installments on or before the 15th day of the month following the month in which the tax accrues. Every operator of a room, lodging or similar accommodations in Orange County subject to the room occupancy tax herein shall, on or before the 15th day of each month, prepare and render a return on a form prescribed by the County. The return shall state the total gross receipts derived in the preceding month from rentals upon which the tax is levied. Attached to this resolution in the permanent agenda files in the Clerk's Office is a copy of Chapter 392 of the 1991 Session Laws of the General Assembly of North Carolina providing further administrative details of the occupancy tax herein levied, including related remedies for its collection. The Orange County Board of Commissioners shall decide on the allocation • of the revenues collected from this tax annually during its budgeting process. At least ten percent (10%) of the annual revenues shall be used to provide funding for visitor information services and to support cultural events. VOTE: UNANIMOUS Motion was made by Commissioner Insko, seconded by Commissioner Halkiotis to approve the recommendations for establishing a visitor bureau as presented with the added provision that any change in the bylaws of this bureau will not be made without County Commissioner approval. VOTE: UNANIMOUS C. SCHOOL CAPITAL NEEDS ADVISORY COMMITTEE FACILITATOR Motion was made by Commissioner Insko, seconded by Commissioner Halkiotis to approve and authorize the Chair to sign a contract with the firm of Independent Opinion and Research as facilitator for the School Capital Needs Advisory Committee contingent upon review by the County Attorney. The contract may not exceed $10, 000. VOTE: UNANIMOUS D. EFLAND CHEERS COMMUNITY CENTER AND PARK - REVIEW AND APPROVAL OF FINAL PLANS Motion was made by Commissioner Insko, seconded by • Commissioner Halkiotis to approve the plans for the Efland-Cheeks Community Center and Park as submitted and to endorse the name Orange County Efland-Cheeks Community Center and Park. VOTE: UNANIMOUS