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Penalty provisions of article 9 of Chapter 10S are in addition to the <br />enforcement remedies of levy and attachment and garnishment provided in <br />153A-147 and G.S. 160A-207. <br /> <br /> The County Board of Equalization and Review, for good cause shown, may <br />consider appeals and adjust any penalty or additional tax imposed hereunder. <br />The County Tax ~inistrator, for good cause shown, may consider appeals and <br />adjust any penalty or additional tax imposed hereunder in an amount not to <br />e-xceed two hundred dollars {$200.00). <br /> <br /> SECTION 5. Misdemeanor for Willful Violation. Any person, firm, <br />corporation or association who willfully attempts in any m~-ner to evade a <br />tax imposed herein or who willfully fails to pay the tax or make and file a <br />return shall, in addition to the penalties provide by law and herein, be <br />guilty of a misdemeanor punishable as provided by law. The taxpayer's records <br />will be subject to an audit by the County. <br /> <br /> SECTION 6. Delegation of Powers. The County Tax Administrator shall <br />exercise the powers authorized to the County by G. S. 155A-156 (f) with the <br />County Board of Equalization and Review exercising the powers of the Tax <br /> <br /> SECTION 7. Effective Date. This ordinance shall become effective <br />January 1, 2001. <br /> <br /> SECTION 8. Definitions. The following definitions shall apply to this <br />ordinance: <br /> <br /> 'Customer" shall mean any person that leases or rents a vehicle on a <br />short-term lease or rental basis. <br /> <br /> 'General Statutes" shall refer to the North Carolina General Statutes and <br />any reference to a particular section thereof shall include the same as may <br />be from time to time amended, modified, supplemented, revised or superseded. <br /> <br />customer for the short-term lease or rental at retail of vehicles, excluding <br />sales taxes and excluding the taxes imposed by this ordinance. <br /> <br /> ~Lsase or rental" shall mean a transfer, for consideration, of the use <br />but not the ownership of a vehicle to another for a period of time. <br /> <br /> 'Person' shall mean any individual, trustee, executor, other fiduciary, <br />cor~oration, unincorporated association, partnership, sole proprietorship, <br />company, firm, or other legal entity. <br /> <br /> ~Retail" shall mean the lease or rental of vehicles for any use or <br />purpose other than for re-leasing or subleasing by the customer. <br /> <br /> -shoz~-term lease or rental" shall mean any vehicle lease or rental, <br />whether written or verbal, which is made to the same person for ~ period of <br />less than 365 continuous days. <br /> <br /> 'Tax A~ministrator" shall mean the Cabarzus County Tax Administrator. <br /> <br /> 'Taxpayer". shall mean any person liable to Cabarrus County for the <br />collection, reporting and payment of the taxes imposed by this Ordinance. <br /> <br /> 'Vehicle" shall mean any of the following: <br /> a. A motor vehicle of the private passenger type, including a <br /> passenger van, mini-van, or sport utility vehicle. <br /> b. A motor vehicle of the cargo type, including cargo van, pick up <br /> tr~ck, or truck with a gross vehicle weight of 26,000 pounds or <br /> less used predom/natsly in the ~ranaportation of property for <br /> other than commerclal freight and that does not require the <br /> operator =o possess a con~mercial drivers license. <br /> o. A trailer or semitrailer with a gross vehicle weight of 6,000 <br /> pounds or less. <br /> <br />Adopted this 20~ day of November, <br /> <br />ATTEST: <br />/S/ Frankie F. Bonds <br /> <br />Frankie F. Bonds <br />Clerk to the Board <br /> <br />/s/ Arne L. Fennel <br /> <br />Arne L. Fennel <br />chairman <br /> <br /> <br />