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AG 2000 10 16
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AG 2000 10 16
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Last modified
3/25/2002 4:59:38 PM
Creation date
11/27/2017 11:47:57 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
10/16/2000
Board
Board of Commissioners
Meeting Type
Regular
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the retailer filling out the proper forms and submitting it with payment each month to the taxing <br />unit. To not implement this new tax would mean ignoring a revenue source that has been <br />provided to the local governments by the State and would set a bad precedent at a time when <br />local governments are asking for more revenue sources. <br /> <br />How does a taxing unit implement the tax on gross receipts? <br /> <br />Cities and counties levying the tax on gross receipts from short-term rentals must do so by <br />adopting an ordinance rather than a resolution, see G.S. 160A-208 for cities, and G.S. 153A-148 <br />for counties. This is not an ordinance for which a public hearing is required. For counties, the <br />Commissioners only need to vote on the ordinance once if the vote is. unanimous in favor of <br />adoption} but if only a majority vote in favor of adoption, the ordinance must be voted on again at <br />the next regular meeting, G.S. 153A-45. If the ordinance is part of the budget ordinance, it must <br />be voted on at two meetings in any case. For cities, the ordinance may be adopted on the date it is <br />introduced only if it receives an affirmative vote of. at least two-thirds of the membership of the <br />council, G.S. 160A-75. Otherwise, it must be voted on again at a subsequent meeting. Ifa taxing <br />unit adopts a ordinance levying the tax after July I, 2000, it should make the effective date of the <br />tax no earlier than the first day of the month following adoption; this will give the affected <br />businesses time to prepare to collect the tax from their customers. <br /> <br />Administration of the gross receipt tax. <br /> <br />The same administrative provisions of Chapter 105 that apply to the state sales tax on rentals <br />apply to this tax. The most important of those provisions is G.S. 105-164. t6, which sets forth <br />reporting and return requirements. Generally, a taxpayer must file a return by the 15th of each <br />month showing the receipts and tax for the preceding month. The tax is due when the return is <br />filed. The counties and cities levying the tax must furnish the taxpayer with the forms needed for <br />filing the returns. New G.S. 160A-215. l(a) makes it dear that the gross receipts tax on rentals is' <br />in addition to any privilege license tax that a city levies on the same business pursuant to G.S. <br />160A-211. <br /> <br />G.S. 105-260.1 authorizes the Secretary of Revenue to delegate to a deputy or assistant secretary <br />the authority to hold hearings. This statute can be used as. authority for the board of <br />commissioners or city council to delegate to the tax collector authority to hear requests from <br />taxpayers for relief from or compromise of penalties and other administrative matters involving <br />collection of this tax. <br /> <br />G.S. 105-362 authorizes the Secretary of Revenue to adopt rules:to administer taxes. Under this <br />authority, the board of commissioners or city council can adopt rules for the administration of the <br />gross receipts tax that are consistent with S.L. 2000-2 and other applicable laws. Pursuant to this <br />authority, for example, governing boards can adopt rules concerning when a return and payment <br />sent by mail is considered received. It would be consistent with property tax procedures to adopt <br />the role of G.S: 105-311 (b) and G.S. 105-360(d) that a return and payment sent.by mail is <br />received on the date shown on a legible postmark affixed by the U.S. Postal Service; otherwise it <br />is received when it actually arrives in the tax office. <br /> <br />-3- <br /> <br /> <br />
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