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_s~ort utility vehicle. ~ <br />b. A motor vehicle of the car o <br />t e includin car o van icku truck or truck with <br />____ a gross vehicle weight of 26,000 pounds or less used <br />redominantl in the trans ortation of ro ert for <br />other than commercial frei ht and that does not re wire <br />the o erator to assess a commercial drivers <br />license. <br />c. A trailer or semitrailer with a <br />._ _ gross vehicle wei~htof 6,.0.0_0 pounds or less . <br />(2) Short-term lease or rental. -- <br />Defined in G.S. 105-187.1(4). <br />Sf)_The penalties and remedies that apply to local sales <br />and_.use taxes levied under Subchapter VIII of this Chapter_applx <br />to a tax levied under this section._ The county board of <br />commissioners may exercise any power the Secretary of Revenue may <br />exercise in collectin local sales and use taxes." ~~~ <br />Section 3. Chapter 160A of the General Statutes is <br />amended by adding a new section to read: <br />"~ 160A-215.1. Gross receipts tax on short-term leases or <br />rentals . , ~.,...,...,.... ~.... <br />(a )__ As_ a substitute for and in replacement of_ the ad <br />valorem__ta_x, _which is excluded_by G.S. 105-275(41), a city may <br />levy a cross receipts tax on the gross receipts from the short- <br />term lease or rental of vehicles .at retail to the general~ublic. <br />The tax rate shall not exceed one and one-half Dercent (1.5~) of <br />tax on ross recei is is in addition to the rivile a taxes <br />authorized by G.S. 160A-211. <br />(b) I_f a city enacts the substitute and replacement dross <br />recei is tax ursuant to this section an entit re wired to <br />collect the tax shall include a rovision in each retail short= <br />term lease or rental__agreement noting that the percentage amount <br />enacted_by_ the city of the tot a_1 lease or rental price, excluding <br />sales tax, is being charged as a tax on Gross receipts. For <br />from which the customer takes delivery of the vehicle. The tax <br />shall be collected at the time of lease or rental and placed in a <br />se~e~cated_ account until _remitted to the cit,~, ~~~-~~~~~~~~ <br />!c) The collection and use of taxes under this section <br />are not subject to sales tax and are not included in_the gross <br />receipts of the entity. The proceeds collected under _this <br />section belon to the cit and are not subject to cred9.tor liens <br />against the entity. <br />(d) A tax levied under this section shall be collected <br />by the city but otherwise administered in the same manner as the <br />tax levied under G.S. 105-164.4(a)(2). <br />(e)_The following_defin__it_ions__ap~l_y in_ this section: <br />(1) Vehicle. -- Any of the following: <br />a. A motor vehicle of the private <br />__ passenger_ typ~,_ including_a_pas_senger__van, minivan or <br />sport utility vehicle. ~ ~. <br />b. A motor vehicle of the cargo <br />_ _. ___ types _in.cluding cargo van, _pickup truck, or truck with <br />a gross vehicle weight of 26,000 pounds or less used <br />._ ..._ ......predominantly in the transportation _of_ property for <br />other than commercial freight and that does not require <br />T the o erator to assess a commercial drivers <br />license. <br />c. A trailer or semitrailer with a <br />ross vehicle wei ht of 6 000 ounds or less. <br />(2) Short-term lease or rental. -- <br />