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• <br /> COLEMAN, BERNHOLZ, DICKERSON, <br /> BERNHOLZ, GLEDHILL ISE HARGRAVE <br /> o S <br /> ATTORNEYS AT LAW <br /> P.O. DRAWER 1529 <br /> 1Z9 E. TRYON ST. <br /> HIGH, N.C. 27278 <br /> 919.732.2196 - <br /> 919.9424000 <br /> CHAPEL.HILL O cE December 4 , 19$7 <br /> SUITE 20,FRANKLIN MILL1RIG <br /> 137 E.FRANKLIN STREET <br /> CHAPEL HILL,N.C.27514 <br /> 9197151 <br /> ALONZO B.COLEMAN,JR. <br /> STEVEN A.BERNHOLZ <br /> DONALD R.DICKERSON <br /> ROGER&BERNHOLZ <br /> GEOFFREY E. Shirley E . Marshall , Chair <br /> DOUGLAS G.NICHOLAS HERMAN Moses Carey <br /> KIM K.STEFFAN Stephen Halkiotis <br /> u'E'asmorm John Hartwell <br /> MARLYN ELLISON <br /> oft Don Willhoit <br /> BONNER D.SAWYER Orange County Board of Commissioners <br /> (1902.1972) 106 East Margaret Lane <br /> Hillsborough, North Carolina 27278 <br /> Re : Animal 'Control Ordinance - Annual <br /> License Tax <br /> Dear Board Members : <br /> During the discussion of the Animal Control <br /> Ordinance at your December 1, 1987 Board meeting it was <br /> suggested that the County do what it can to make any <br /> tax on the privilege of keeping animals deductible for <br /> federal income tax purposes . Orange County can <br /> designate any fees or charges associated with keeping <br /> dogs and other pets a "license tax" pursuant to <br /> N .C.G.S. Section 153A-153 , which states: <br /> A county may levy an annual license <br /> tax on the privilege of keeping dogs and <br /> other pets within the county. <br /> Generally speaking , taxes imposed by local <br /> governments are deductible for federal income tax <br /> ipurposes . Taxes on the privilege of keeping dogs and <br /> other pets are neither excluded nor included in the <br /> discussion of local government taxes in the Internal <br /> Revenue Code . I have not taken the time to research <br /> the revenue rulings and the Internal Revenue Service <br /> regulations on this point . I have not done so because <br /> the tax imposed by Orange County will either be <br /> deductible or not as determined by the Internal Revenue <br /> Service . Orange County can do its part by designating <br /> any charges for the privilege of keeping dogs and pets <br /> as taxes pursuant to G.S. Section 153A-153 and, if <br />