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ARTICLE IV. ROOM OCCUPANCY AND TOLrI~SM DEVELOPMENT TAX; TOURISM AUTHORITY* Sec. 1. Occupnncy TOT Levy. ia) Authorization and scope. The Cabarrus County Board of Commissioners may by resolu- tion, after not less than ten days' public notice and after a public hearing held pursuant thereto, levy a room occupancy tax of not less than three percent nor more than five percent of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place within the county that is subject to sales tax imposed by the state under G.S. 105-164.4(3). This tax is in addi- tion to any state or local sales tax. This tax does *Editor'a note-Printed in this article is Chapter 658 of the Sessions Laws of 1989 and act authorizing Cabarrus County te levy a room occupancy and tourism development tax and establishing a tourism authority. A uniform system of head- ings, capitalization, citation to state statutes and the expres- sion of numbers has been utilized to conform to the style used in the Code. Additions for clarity are indicated by brackets. Obvious misspellings have been corrected without notation. Code reference-Room occupancy and tourism develop- . rnent ta.~, § 70-31 et seq. SPECLALACTS A~t. IV, § I not apply to accommodations furnished by non- profit charitable, education, or religious organiza- tions. (b) Collection. On and after the effective date of the levy of the tax, every operator of a business subject to the tax levied under this act shall col- lect the tax. This tax shall be collected as part of the charge for furnishing a taxable accommoda- tion. The tax shall be stated and charged sepa- rately on the sales records, and shall be paid by the purchaser to the operator of the business as trustee for and on account of the county. The tax shall be added to the sales price and shall be passed on to the purchaser instead of being borne by the operator of the business. The county shall design, print, and furnish to all appropriate businesses and persons in the county the necessary forms for filing returns and instructions to ensure the full collection of the tax. (c) Administration. The county shall admin- ister a tax levied under this act. A tax levied under this act is due and payable to the Cabarrus County Finance Officer in monthly installments on or be- fore the 15th day of the month following the month in which the tax accrues. Every person, firm, cor- poration, or association liable for the tax shall, on or before the 15th day of each month, prepare and render a return on a form prescribed by the county. The return shall state the total gross receipts de- rived in the county in the preceding month from rentals upon which the tax is levied. A return filed with the county finance officer under this act is not a public record as defined by G.S. 132-1 and may not be disclosed except as required by law. (d) Penalties. A person, firm, corporation, or as- sociation who fails or refuses to file the return required by this act shall pay a penalty of $50.00 for each day's omission. In case of failure or re- fusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the t~x, there shall be an additional tax, as a penalty, of five percent of the tax due for each additional month or fraction thereof until the tax is paid. Any person who will- fully attempts in any manner to evade a tax ira- posed under this act or who willfully fails to pay the tax or make and file a return shall, in addi- tion to all other penalties provided by law, be SA:13