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the retailer filling out the proper forms and submitting it with payment each month to the taxing unit. To not implement this new tax would mean ignoring a revenue source that has been provided to the local governments by the State and would set a bad precedent at a time when local governments are asking for more reYenue sources. How does a taxing unit implement the tax on gross receipts? Cities and counties levying the tax on gross receipts from short-term rentals must do so by adopting an ordinance rather than a resolution, see G.S. 160Ar208 for cities, and G.S. 153A-148 for counties. This is not an ordinance for which a public hearing is required. For counties, the Commissioners only need to vote on the ordinance once if the vote is unanimous in favor of adoption, but if only a majority vote in favor of adoption, the ordinance must be voted on again at the next regular meeting, G.S. 153A-45. If the ordinance is part of the budget ordinance, it must be voted on at two meetings in any case. For cities, the ordinance may be adopted on the date it is introduced only if it receives an affirmative vote of at least two-thirds of the membership of the council, G.S. 160A-75. Otherwise, it must be voted on again at a subsequent meeting. Ifa taxing unit adopts a ordinance levying the tax after July 1, 2000, it should make the effective date' of the tax no earlier than the first day of the month following adoption; this will give the affected businesses time to prepare to collect the tax from their customers. Administration of tlie gross receipt tax. The same administrative provisions of Chapt~ 105 that apply to the state sales tax on rentals apply to this tax. The most important of those provisions is G.S. 105-164.16, which sets forth reporting and remm requirements. Generally, a taxpayer must file a return by the 15th of each month showing the receipts and tax for the preceding month. The tax is due when the return is filed. The counties and cities levying the tax must furnish the taxpayer with the forms needed for filing the returns. New G.S. 160A-215.1(a) makes it clear that the gross receipts tax on rentals is' in addition to any privilege license tax that a city levies on the same business pursuant to G.S. 160A-211.. G.S. 105-260.1 authorizes the Secretary of Revenue to delegate to a deputy or assistant secretary the authority to hol~l hearings. This statute can be used as authority for the board of commissioners or city council to delegate to the tax collector authority to hear requests from taxpayers for relief from or compromise of penalties and other administrative matters involving collection of this tax. G.S. 105-362 authorizes the Secretary of Revenue to adopt rules to administer taxes. Under this authority, the board of commissioners or city council can adopt rules for the administration of the gross receipts tax that are consistent with S.L. 2000-2 and other applicable laws. Pursuant to th/s authority, for example, governing boards can adopt rules concerning when a retum and payment sent by mail is considered received. It would be consistent with property tax procedures to adopt the rule of G.S. 105-311 Co) and G.S. 105-360(d) that a remm and payment sent.by mail is received on the date shown on a legible postmark affixed by the U.S. Postal Service; otherwise it is received when it actually arrives in the tax office. -3-