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AG 2003 07 21
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AG 2003 07 21
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3/3/2006 9:37:57 AM
Creation date
11/27/2017 11:41:27 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
7/21/2003
Board
Board of Commissioners
Meeting Type
Regular
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TAXATION § 70-53 <br /> <br />ARTICLE I. IN GENERAL <br /> <br />Sees. 70-1m70-30. Reserved. <br /> <br />ARTICI,E II. ROOM OCCUPANCY AND <br />TOURISM DEVELOPMENT TAX* <br /> <br />Sec. 70-31. Levied. <br /> <br /> There is hereby imposed and levied within the <br />county a five percent room occupancy and tourism <br />development tax authorized by ratified Chapter <br />658 of the 1989 Session Laws (Regular Session, <br />1989), effective July 19, 1989. The tax hereby <br />imposed and levied shall apply to the same extent <br />and be subject to the same limitations as are set <br />forth in said ratified chapter and section 70-31 of <br />the Code of Ordinances of the county be and the <br />same is hereby amended consistent herewith. <br />(Res. of 8-21-89, § 1; Res. No. 1998-26, § 1, <br />8-17-98) <br /> <br />Sec. 70-32. Collection. <br /> <br /> Collection of the tax by the county finance <br />officer, and liability therefor, shall begin and <br />continue on and aider the first day of October, <br />1998. <br />(Res. of 8-21-89, § 2; Res. No. 1998-26, § 1, <br />8-17-98) <br /> <br />Sec. 70-33. Net proceeds distributed to <br /> county to~urism authority. <br /> <br /> The net proceeds of the tax levied herein, i.e. <br />the gross proceeds less five percent of the amount <br />collected, shall be distributed by the county fi- <br />nance officer to the county tourism authority, or <br />otherwise, on a monthly basis as prescribed by <br />said enabling legislation. <br />(Res. of 8-21-89, § 3; Res. No. 1998-26, § 1, <br />8-17-98) <br /> <br />Secs. 70-34-70-50. Reserved. <br /> <br /> *Special acts reference--Room occupancy and tourism <br />development tax and the establishment of a tourism authority, <br />pt. I, art. IV. <br /> <br />ARTICLE III. TAX ON GROSS RECEIPTS <br />FROM RETAIL SHORT-TERM LEASE OR <br />RENTAL OF MOTOR VEHICLESt <br /> <br />Sec. 70-51. Tax on gross receipts derived <br /> from retail short-term motor ve- <br /> hicle leases or rentals. <br /> <br /> The county hereby imposes and levies a tax of <br />one and one-half percent of the gross receipts <br />from the short-term lease or rental of vehicles at <br />retail to the general public, as authorized by G.S. <br />153A-156. <br />(Ord. No. 2000-04, § 1, 11-20-00) <br /> <br />Sec. 70-52. Administration. <br /> <br /> The county through its tax administrator will <br />administer and collect from operators of leasing <br />and rental entities the tax levied hereby. The tax <br />administrator may promulgate additional lawful <br />rules and regulations necessary for implementa- <br />tion and collection of the tax. <br />(Ord. No. 2000-04, § 2, 11-20-00) <br /> <br />Sec. 70-53. Payment of taxes-and 'filing of <br /> returns. <br /> <br /> The taxes levied hereby are due and payable to <br />the county monthly, on or before the 15th day of <br />the month following the month in which the tax <br />accrues. Every entity required to collect the tax <br />shall, on or before the 15th day of each month, <br />prepare and render a return to the county. If the <br />last day for payment of taxes or filing of returns, <br />falls on a holiday, a Sunday, or a Saturday, the <br />deadline shall be extended until the next business <br />day. If payment or filing of a return is by mail, the <br />county will honor a postmark date affixed by the <br />United States Postal Service. This date must be <br />legible; otherwise the payment or return is treated <br />as made when received in the collector's office. <br />The county shall design, print, and furnish to all <br />such entities the necessary forms for filing re- <br /> <br /> tEditor's note--Ord. No. 2000-04, §§ 1--8, adopted Nov. <br />20, 2000, did not specifically amend this Code. Hence, inclu- <br />sion of said ordinance provisions as §§ 70-51--70-58 was at the <br />discretion of the editor to read as herein set out. See the Code <br />Comparative Table. <br /> State law reference--Authority to levy a local tax on <br />gross receipts derived from short-term leases or rentals, G.S. <br />153A-156. <br /> <br />Supp. No. 5 <br /> <br />CD70:3 <br /> <br /> <br />
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