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Exhibit G <br />32 <br />AN ACT TO AUTHORIZE ORANGE COUNTY TO LEVY <br />AN OCCUPANCY TAX WITH THE EXPRESS AUTHORITY <br />FOR THE USE OF SOME OF ITS PROCEEDS FOR A <br />COUNTY VISITORS' BUREAU <br />The General Assembly of North Carolina enacts: <br />Section 1. Authorization and scope. The Orange County <br />Board of Commissioners may, by ordinance, levy a room occupancy <br />tax of no more than three (3) per cent on the gross receipts <br />derived from the rental of any room, lodging, or similar <br />accommodation subject to sales tax under G.S. 5105- 164.4(a)(3). <br />This tax does not apply to accommodations furnished by <br />i <br />nonprofit charitable, educational, benevolent, or religious <br />organizations when furnished in furtherance of their nonprofit <br />purpose. This tax is in addition to any state or local sales <br />tax. <br />Section 2. Collection. Every operator of a business <br />subject to the tax levied under this section shall, on and after <br />the effective date of the levy of the tax, collect the tax. This <br />tax shall be collected as part of the charge for furnishing a <br />taxable accommodation. The tax shall be stated and charged <br />separately on the sales records, and shall be paid by the <br />purchaser to the operator of the business as trustee for and on <br />account of Orange County. The tax shall be added to the sales <br />price and shall be passed on to the purchaser instead of being <br />borne by the operator of the business. The County shall design, <br />print, and furnish to all appropriate businesses and persons in <br />1 <br />