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TAXATION § 70-53 ARTICLE I. IN GENERAL Sees. 70-1m70-30. Reserved. ARTICI,E II. ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX* Sec. 70-31. Levied. There is hereby imposed and levied within the county a five percent room occupancy and tourism development tax authorized by ratified Chapter 658 of the 1989 Session Laws (Regular Session, 1989), effective July 19, 1989. The tax hereby imposed and levied shall apply to the same extent and be subject to the same limitations as are set forth in said ratified chapter and section 70-31 of the Code of Ordinances of the county be and the same is hereby amended consistent herewith. (Res. of 8-21-89, § 1; Res. No. 1998-26, § 1, 8-17-98) Sec. 70-32. Collection. Collection of the tax by the county finance officer, and liability therefor, shall begin and continue on and aider the first day of October, 1998. (Res. of 8-21-89, § 2; Res. No. 1998-26, § 1, 8-17-98) Sec. 70-33. Net proceeds distributed to county to~urism authority. The net proceeds of the tax levied herein, i.e. the gross proceeds less five percent of the amount collected, shall be distributed by the county fi- nance officer to the county tourism authority, or otherwise, on a monthly basis as prescribed by said enabling legislation. (Res. of 8-21-89, § 3; Res. No. 1998-26, § 1, 8-17-98) Secs. 70-34-70-50. Reserved. *Special acts reference--Room occupancy and tourism development tax and the establishment of a tourism authority, pt. I, art. IV. ARTICLE III. TAX ON GROSS RECEIPTS FROM RETAIL SHORT-TERM LEASE OR RENTAL OF MOTOR VEHICLESt Sec. 70-51. Tax on gross receipts derived from retail short-term motor ve- hicle leases or rentals. The county hereby imposes and levies a tax of one and one-half percent of the gross receipts from the short-term lease or rental of vehicles at retail to the general public, as authorized by G.S. 153A-156. (Ord. No. 2000-04, § 1, 11-20-00) Sec. 70-52. Administration. The county through its tax administrator will administer and collect from operators of leasing and rental entities the tax levied hereby. The tax administrator may promulgate additional lawful rules and regulations necessary for implementa- tion and collection of the tax. (Ord. No. 2000-04, § 2, 11-20-00) Sec. 70-53. Payment of taxes-and 'filing of returns. The taxes levied hereby are due and payable to the county monthly, on or before the 15th day of the month following the month in which the tax accrues. Every entity required to collect the tax shall, on or before the 15th day of each month, prepare and render a return to the county. If the last day for payment of taxes or filing of returns, falls on a holiday, a Sunday, or a Saturday, the deadline shall be extended until the next business day. If payment or filing of a return is by mail, the county will honor a postmark date affixed by the United States Postal Service. This date must be legible; otherwise the payment or return is treated as made when received in the collector's office. The county shall design, print, and furnish to all such entities the necessary forms for filing re- tEditor's note--Ord. No. 2000-04, §§ 1--8, adopted Nov. 20, 2000, did not specifically amend this Code. Hence, inclu- sion of said ordinance provisions as §§ 70-51--70-58 was at the discretion of the editor to read as herein set out. See the Code Comparative Table. State law reference--Authority to levy a local tax on gross receipts derived from short-term leases or rentals, G.S. 153A-156. Supp. No. 5 CD70:3