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3. A trailer or semitrailer with a gross vehicle weight of 6,000 <br />pounds or less. <br />SECTION 2. Tax on Gross Receipts Derived from Retail Short Term Motor <br />Vehicle Purchases or Rentals. Orange County hereby imposes and levies a tax of one <br />and one half percent (l %Z %) of the gross receipts from the short-term lease or rental of <br />vehicles at retail to the general public. <br />SECTION 3. Administration. <br />A. Pursuant to N.C.G.S. § 153A-156, the County will administer and <br />collect a gross receipts tax on vehicles owned by operators of leasing <br />and rental establishments that offer vehicles for short-term lease or <br />rental to the public within the jurisdiction of the County. This tax is <br />substituted for and replaces the ad valorem tax previously levied on <br />these vehicles. <br />B. The transaction giving rise to the tax shall be deemed to have occurred <br />at the location of the entity from which the customer takes delivery of <br />the vehicle. The tax shall be collected at the time of lease or rental and <br />placed in a segregated account until remitted to the County. <br />.SECTION 4. Payment of Tax and Filing of Returns. The tax levied hereby is <br />due and payable to the County in monthly installments on or before the fifteenth (15t") <br />day of each month following the month in which the tax accrues. Every taxable <br />establishment required to collect the tax shall, on or before the fifteenth (15th) day of each <br />month, prepare and render a return to the County. The County shall design, print, and <br />furnish to all taxable establishments all necessary forms far filing returns and instructions <br />to ensure the full collection of the tax. A return filed for this purpose is not a public <br />record as defined by North Carolina General Statute § 132-1 and may not be disclosed <br />except as required by law. <br />SECTION 5. Penalties. <br />A. Failure to File Return. In case of failure or refusal to file a return or <br />pay the tax for a period of thirty (30) days after the time required for <br />filing the return or paying the tax, the County may charge interest on <br />the amount owed at a rate of nine per cent (9%) per year. <br />S. Failure to Pav Tax When Due. In the case of failure to pay any tax <br />when due, without intent to evade the tax, the Tax Collector shall <br />assess a penalty equal to ten percent (10%) of the tax, except that the <br />penalty shall in no event be less than five dollars ($5.00). This penalty <br />does not apply in any of the following circumstances: <br />2 <br />