Orange County NC Website
04!17/2008 <br />10 <br />Civil Penalty, Fee and Occupancy Tax Changes for Fiscal Year 2008-09 <br />Description Fiscal Year 2007-08 <br />A roved Fee Fiscal Year 2008-09 <br />A roved Fee <br />Social Services <br />Adoption Intermediary Fee3 N/A $300 <br /> <br />Solid Waste Enterprise Fund <br />Mixed Use" $47/ton $49/ton <br />Construction and Demo° $41/ton $43/ton <br />Regulated Material Permit -Town of Chapel Hills N/A 8% of Applicable Building <br />Permit Fees <br /> <br />Visitors Bureau <br /> <br />Occupancy Tax Rates 2% of gross receipts <br />derived from rental o <br />accommodations in the <br />Coun 3% of gross receipts <br />derived from rental o <br />accommodations in the <br />Coun <br />Footnotes• <br />' Board of County Commissioners approved these fees on December 3, 2007 with an effective date of July 1, 2008. <br />x Board of Health is scheduled to approve these fees at their April meeting. <br />s Effective January 1, 2008, the state adoption laws (NCGS 48-9-101, 48-9-104 and 48-9-109) were amended to allow <br />licensed child placing agencies including, departments of social services, to voluntarily act as confidential intermediaries <br />between adult adoptees, adult lineal descendants of a deceased adult adoptee, parents of adoptees under the age of 21, <br />and birth parents. The department will charge anon-refundable fee of $300 to be paid in advance. Fees will be reduced or <br />waived for those applicants who have verified income at 200 % of the poverty level or below. <br />° Effective July 1, 2008, the State of North Carolina will require a $2 per ton tax on every ton of waste received at the landfill <br />(NCGS 48-9-101, 48-9-104 and 48-9-109). This will result in a $2 increase to Mixed Use and Construction and Demolition <br />fees which the County plans to pass directly to the state each month. <br />s Senate Bill 622 of the 1991 session of the.General Assembly gave Orange County the authority to levy up to a 3% room <br />occupancy tax on the gross receipts derived from the rental of accommodations in the County. The Board of County <br />Commissioners adopted resolution, on Febniary 19, 2007, to consider a 1 % increase in the tax taking it from the current <br />rate of 2% to the maximum rate of 3%. <br />s Agreement reached with Town of Chapel Hill after the April 17, 2007 Budget Work Session <br />Page 8 of 8 <br />