Agenda - 08-05-1991 - Laserfiche WebLink

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13 RESOLUTION LEVYING OCCUPANCY TAX IN ORANGE COUNTY WHEREAS, the North Carolina General Assembly ratified Senate Bill 622 as Chapter 392 of the 1991 Session Laws, and WHEREAS, this legislation authorizes the Orange County Board of Commissioners to levy a room occupancy tax of up to three percent (3 %) of gross receipts derived from the rental of lodging in Orange County, NOW, THEREFORE BE IT RESOLVED that: The Orange County Board of Commissioners hereby levies, and imposes a room occupancy tax of one percent (1%) on the gross receipts derived from the rental of any room, lodging or similar accommodation in the county subject to sales tax under G. S. 105- 164.4(a)(3). This tax is levied effective September 1, 1991. This tax does not apply to accommodations furnished by nonprofit charitable, education, 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. 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 by 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. That room occupancy tax herein levied 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 operator of a room, lodging or similar accommodations in Orange County subject to the room occupancy tax herein 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. Attached to this resolution in the permanent agenda files in the Clerk's Office is a copy of Chapter 392 of the 1991 Session Laws of the General Assembly of North Carolina providing further administrative details of the occupancy tax herein levied, including related remedies for its collection. The Orange County Board of Commissioners 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 revenues shall be