Orange County NC Website
copy of the ordinance as originally approved by the Board is provided for comparison with the <br />amended ordinance. <br />The Tax Collector has been collecting gross receipts taxes since July 2000 on behalf of the <br />Towns of Chapel Hill and Hillsborough (at latest report, Carrboro does not have any <br />establishments that would be subject to the gross receipts tax) at no charge to the Towns. This <br />has been an arrangement that reciprocates the action of the Towns of Carrboro and Chapel Hill <br />to collect County school impact fees at no charge to the County. The County Attorney has <br />prepared a draft interlocal agreement that would formalize this arrangement between the <br />County and any of the Towns that implement a gross receipts tax and request that the County <br />collect their taxes on the Town's behalf. <br />FINANCIAL IMPACT: There is no significant financial impact associated with this action, as <br />the County has already implemented the gross receipts tax and the technical changes in the <br />amended ordinance will have a minimal effect on revenue collected. <br />RECOMMENDATION(S): The Manager recommends that: 1) the Board adopt the attached <br />amended ordinance; and 2) subject to final review by the staff and County Attorney, authorize <br />the Chair to sign interlocal agreements, in substantially the form of the attached draft, with any <br />of the municipalities that wish the County to collect gross receipts taxes on their behalf. <br />