Agenda - 04-03-2001-8d - Laserfiche WebLink

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DRAFT NORTH CAROLINA GROSS RECEIPT VEHICLE TAX INTERLOCAL AGREEMENT ORANGE COUNTY THIS AGREEMENT, made and entered into this the _ day of , 200_, between The County of Orange, a political subdivision of the State of North Carolina (hereinafter referred to as "Orange County"), and the Town of (hereinafter referred to as "the Town"). WITNESSETH WHEREAS, on the Orange County Boazd of Commissioners adopted An Ordinance Levying a Tax on Gross Receipts Derived from Retail Short-Term Lease or Rental of Motor Vehicles in Orange County; and WHEREAS, on _ the Town of (name of Town's Ordinance); and Boazd adopted WHEREAS, it is in the best interests of the citizens of Orange County and the Town to be able to pay the gross receipt vehicle tax to a single entity where the taxpayer is located in both Orange County and the Town; and WHEREAS, Orange County has been collecting the gross receipt vehicle tax for the Town of since July, 2000, and is willing to continue to provide collection services to the Town . NOW THEREFORE, the County and the Town adopt the following agreement for the purpose of establishing collection of gross receipt vehicle taxes by Orange County for the Town: 1. The County agrees to collect the Town Gross Receipt Vehicle Tax (hereinafter "the tax") that is levied pursuant to North Cazolina General Statute § 160A-215.1 on those taxpayers located in Orange County and the Town. 2. The tax collected by the County will be due and payable to the County in monthly installments on or before the fifteenth (15th) day of each month following the month in which the tax accrues. 3. The County agrees to design, print, and furnish to all taxable establishments all necessary forms for filing returns and instructions to ensure the full collection of the tax: 4. When a tax is collected, a receipt for payment shall be delivered to the person paying the tax, and a copy of the receipt shall be delivered to the Town with the tax collected by the County.