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§ 153A-155. Uniform provisions for room occupancy taxes. <br />(a) Scopel -- This section applies only to counties the. General Assembly has <br />authorized to levy room occupancy taxes. <br />(b) Levy. -- A room occupancy tax may be levied only by resolution after not <br />_ess than 10 days pubhc not, ce and after apublic hearing held pursuant <br />thereto. A room occupancy tax shall become effective on the date specified in <br />the resolution levying the tax. That date must be the first day of a calendar <br />month, however, and may not be earlier than the first day of the second month <br />after' the date the resolution is adopted. <br />(c) Collection. -- Every operator of a business subject to a room occupancy <br />tax shall, on and after the effective date of the levy of the tax, collect the tax. <br />The tax shall be collected as part of the charge for furnishing a taxable <br />accommodation. The tax shall be stated and charged separately from the sales <br />records and shall be paid by the purchaser to the operator of the business as <br />trustee for and on account of the taxing county. The tax shall be added to the <br />sales price and shall be passed on to the purchaser instead of being borne by <br />the operator .vf the business. The taxing county shall design, print, and furnish' <br />to all appropriate businesses and persons in the county the necessary forms for <br />filing returns and instructions to ensure the full collection of the tax. An <br />operator of a business who collects a room occupancy tax may deduct frbm the <br />amount remitted to the taxing county a discount equal to the discount the <br />State allows the operator for State sales and use tax. ' <br /> (d) Administration. -- The taxing county shall administer a room occupancy <br />tax it levies. A room occupancy tax is due and payable to the county finance <br />officer in monthly installments on or before the 15th day of the month following <br />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 taxing county. The <br />return shall state the total gross receipts derived in the preceding month from <br /> <br />912 <br /> <br /> <br />