Orange County NC Website
Browse       Search
5 <br /> additional month or fraction thereof until the tax is paid. The county may, for good <br /> cause shown, forgive the civil penalties provided in this subsection. <br /> Any person who willfully attempts in any manner to evade a tax imposed <br /> under this section or who willfully fails to pay the tax or make and file a return shall, in <br /> addition to all other penalties provided by law, be guilty of a misdemeanor and shall be <br /> punishable by a fine not to exceed one thousand dollars ($1,000) and imprisonment not <br /> to exceed 30 days. <br /> (e) Use and Distribution of Tax Revenue. The Orange County Board of <br /> Commissioners shall decide on the allocation of the revenues collected from this tax <br /> annually during its budgeting process. At least ten percent (10%) of the annual <br /> revenues shall be used to provide funding for visitor information services and to support <br /> cultural events. <br /> The county may contract with nonprofit organizations to undertake or carry <br /> out the activities and programs for which the revenue may be expended. All contracts <br /> entered into with nonprofit organizations shall require an annual financial audit of any <br /> funds expended and a performance audit of contractual obligations. <br /> (f) Repeal. A tax levied under this section may be repealed by resolution <br /> adopted by the Orange County Board of Commissioners. Repeal of a tax levied under <br /> this section shall become effective on the first day of a month and may not become <br /> effective until the end of the fiscal year in which the repeal resolution was adopted. <br /> Repeal of a tax levied under this section does not affect a liability for a tax that attached <br /> before the effective date of the repeal, nor does it affect a right to a refund of a tax that <br /> accrued before the effective date of the repeal. <br /> Sec. 2. Chapel Hill Motor Vehicle Tax. (a) G.S. 20-97(a) reads as rewritten: <br /> "(a) All taxes levied under the provisions of this Article are intended as <br /> compensatory taxes for the use and privileges of the public highways of this State, and <br /> shall be paid by the Commissioner to the State Treasurer, to be credited by him to the <br /> State Highway Fund; and no county or municipality shall levy any license or privilege <br /> tax upon any motor vehicle licensed by the State of North Carolina, except that cities <br /> and towns other than the City of Durham may levy not more than five. dofl- vs ($5.00) <br /> ten dollars ($10.00hper year upon any vehicle resident therein, and except that the City <br /> of Durham may levy not more than one dollar ($1.00) per year upon any vehicle <br /> resident therein. Provided, further, that cities and towns may levy, in addition to the <br /> amounts hereinabove provided for, a sum not to exceed fifteen dollars ($15.00) per year <br /> upon each vehicle operated in such city or town as a taxicab." <br /> (b) This section applies only to the Town of Chapel Hill. <br /> Sec. 3. Carrboro Motor Vehicle Tax. (a) G.S. 20-97(a) reads as rewritten: <br /> "(a) All taxes levied under the provisions of this Article are intended as <br /> compensatory taxes for the use and privileges of the public highways of this State, and <br /> shall be paid by the Commissioner to the State Treasurer, to be credited by him to the <br /> State Highway Fund; and no county or municipality shall levy any license or privilege <br /> tax upon any motor vehicle licensed by the State of North Carolina, except that cities <br /> and towns other than the City of Durham may levy not more than five dollars ($5.00) <br /> ten dollars ($10.00)_per year upon any vehicle resident therein, and except that the City <br /> Page 2 S.L. 1991-392 Senate Bill 622 <br />