Agenda - 08-05-1991 - Laserfiche WebLink

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Any person who willfully attempts in any manner to evade a tax impos, d under this section or who willfully fails to pay the tat or make and fiie a return shrill, ?= addition to all other penalties provided by law, be guilty of a misdemeanor and _hall be punishable by a fine not to exceed one thousand dollars (51,000) and :imprisonment not to exceed 30 days. (e) Use and Distribution of Tax Revenue- The Orange County Board of ommissioners 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 ° evenues shall be used to provide funding for visitor information services and to ,upport cultural events. The county may contract with nonprofit organizations to undertake or parry out the activities and prod -rams for which the revenue may be expended. Ail contracts entered into with nonprofit organizations shall require an annual financial audit of any funds expended and a performance audit of contractual obligations. (f) Repeal_ A tax levied under this section may be repealed by I esolution adopted by the Orange County Board of Con, n -iissioncrs. Repeal of a tax . evied under this section shall become effective on the first day of a month and may .not become effective until the end of the fiscal year in which the repeal resolution was adopted. Repeal of a tax levied under this section doers not affect a liability for a :ax that attached before the effective date of the repeal, nor does it affect a right to a -Yfund of a tax that accrued before the effective date of the repeal. Sec. 2. Chapel Hill Motor Vehicle Tax. (a) G.S_ 20 -97(a) reads as -ewritten: "(a) All taxes levied under the provisions of this Article are intended 4s )rnp.tnsator% taxes for the use and privileges of the public highways of this State, and shall be paid by the Commissioner to the State Treasurer, to be credit-' ry him c the State Highway Fund; and no county or municipality shall levy any license or ,ivilege tax upon any motor vehicle licensed by the State of I orth Carolina, except -«t cities and towns other than the City of Durham may levy not more than f�ve ten dollars (S10.00) per year upon any vehicle resident therein, and -ceps that the City of Durham may levy not more than one dollar (51.00) per year ::)Un any vehicle resident therein. Provided, further, that cities and towns may levy-, :i addition to the amounts hereinabove provided for, a sure not to exceed fifteen ;ollars (S15,00) per year upon each vehicle operated in such city or town as a ; xicab." .(b) This section applies only to the Town of Chapel );Till. Sec. 3. Carrboro Motor Vehicle Tax. (a) G.S. 20 -97(a) reads as ewr :uen: "(a) All 'taxes levied under the provisions of this Article are intended as :ctmpcnsatory taxes for the use and privileges of the public highways of this Slate, , nd shall be paid by the Commissioner to the State Treasurer, to be credited by him o the State Highway Fund; and no county or municipality shall levy any license or ,riviiege tax upon any motor vehicle licensed by the State of North Carolina, except W cities and towns other than the City of Durham may levy not more than A-Ye -{ 5-001, ten_ dollars_ (510.00) per year upon any vehicle resident therein. and :xcevt that the City of Durham may levy not n;ore than one dollar ($1.00) per year 2pon any vehicle resident therein. Provided, further, that cities and towns may levy. addition to the amounts hereinabove provided for, a sum not tq- exceed fifteen ollars ($15.00) per year upon each vehicle operated in such city or town as a �xicab." (b) This section applies only to the Town of Carrboro_ Senate Bill 622 S