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~C~c~~a~n~~ ~~ <br />GENERAL ASSEMBLY OF NORTH CAROLINA <br />1991 SESSION <br />RATIFIED BILL <br />CHAPTER 392 <br />SENATE BILL 622 <br />4 <br />AN ACT AUTHORIZING ORANGE COUNTY TO LEVY AN OCCUPANCY <br />TAX AND CHAPEL HILL AND CARRBORO TO INCREASE THEIR <br />MOTOR VEHICLE TAXES. <br />Section 1. Occupancy Tax. (a) Authorization and scope. The Orange <br />County Board of Commissioners may, by resolution, levy a room occupancy tax <br />of up to three percent (3%) on the gross receipts derived from the rental of any <br />room, lodging, or similar accommodation in the county subject to sales tax under <br />G.S. 105-164.4(a)(3). <br />This tax does not apply to accommodations furnished by nonprofit <br />charitable, educational, benevolent, or religious organizations when furnished in <br />furtherance of their nonprofit purpose. This tax is in addition to any State or local <br />sales or occupancy tax. <br />`~- (b) Collection. Every operator of a business subject to the tax levied <br />under this section shall, on and after the effective date of the levy of the tax, <br />collect the tax. This tax shall be collected as part of the charge for furnishing a <br />taxable accommodation. The tax shall be stated and charged separately on the <br />sales records, and shall be paid by the purchaser to the operator of the business as <br />trustee for and on account of the county. The tax shall be added to the sales price <br />and shall be passed on to the purchaser instead of being borne by the operator of <br />the business. The county shall design, print, and furnish to all appropriate <br />businesses and persons in the county the necessary forms for filing returns and <br />instructions to ensure the full collection of the tax. <br />(c) Administration. The county shall administer a tax levied under <br />this section. A tax levied under this section is due and payable to the county <br />finance officer in monthly installments on or ~ before the 15th day of the month <br />following the month in which the tax accrues. Every person, firm, corporation, or <br />association liable for the tax shall, on or before the 15th day of each month, <br />prepare and render a return on a form prescribed by the county. The return shall <br />state the total gross receipts derived in the preceding month from rentals upon <br />which the tax is levied. <br />(d) Penalties. A person, firm, corporation, or association who fails <br />or refuses to file the return required by this section shall pay a penalty of ten <br />`. dollars ($10.00) for each day's omission. In case of failure or refusal to file the <br />return or pay the tax for a period of 30 days after the time required for filing the <br />