Agenda - 08-05-1991 - Laserfiche WebLink

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GENERAL ASSEMBLY OF NORTH CAROLINA 1991 SESSION RATIFIED -BILL CHAPTER 392 SENATE BILL 6?21 AN ACT AUTHORIZING ORANGE COUNTY TO LEVY .AN OCCUPANCY TAX AND CHAPEL HILL AND CARRBORO TO INCREASE THEIR MOTOR VEHICLE TAXES. The General Assembly of North Carolina enacts,. Section 1. Occupancy Tax. (a) Authorization and scope. The Orange County Board of Commissioners may, by resolution, levy a room occupancy tax of up to three percent (31c) on the gross receipts derived from the rental of any room, lodging, or similar accommodation in the count)' subject to sales tax under.G.S. 105- 164.4(x)(3). This tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent, or religious organizations when furnished in furtherance of their nonprofit purpose. This tax is in addition to any State or local sales or occupancy tax. (b) Collection. Every operator of a business Subject to the tax levied under this 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 b�, 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. (c). Administration. The county shall administer a tax levied under this section. A tax levied under this section 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 person, firm, corporation, or association liable for the tax 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. (d) Penalties. A person, firm, corporation, or association who fails or refuses to file the return required by this section shall pay a penalty of ten dollars (S10.00) for each day's omission. fn case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall be an additional tax, as a penalty, of five percent (5 %) of the tax due in addition to any other penalty, with an additional tax of five percent (5 %) for each additional month or fraction thereof until the tax is paid. The county may, for good cause shown, forgive the civil penalties provided in this subsection. 4