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AG 1998 08 17
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AG 1998 08 17
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Last modified
4/4/2002 7:32:05 PM
Creation date
11/27/2017 11:52:11 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
8/17/1998
Board
Board of Commissioners
Meeting Type
Regular
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ARTICLE IV. ROOM OCCUPANCY AND <br />TOLrI~SM DEVELOPMENT TAX; <br />TOURISM AUTHORITY* <br /> <br /> Sec. 1. Occupnncy TOT Levy. <br /> <br /> ia) Authorization and scope. The Cabarrus <br /> County Board of Commissioners may by resolu- <br /> tion, after not less than ten days' public notice <br /> and after a public hearing held pursuant thereto, <br /> levy a room occupancy tax of not less than three <br /> percent nor more than five percent of the gross <br /> receipts derived from the rental of any room, <br /> lodging, or similar accommodation furnished by a <br /> hotel, motel, inn, or similar place within the <br /> county that is subject to sales tax imposed by the <br /> state under G.S. 105-164.4(3). This tax is in addi- <br /> tion to any state or local sales tax. This tax does <br /> <br /> *Editor'a note-Printed in this article is Chapter 658 of <br />the Sessions Laws of 1989 and act authorizing Cabarrus County <br />te levy a room occupancy and tourism development tax and <br />establishing a tourism authority. A uniform system of head- <br />ings, capitalization, citation to state statutes and the expres- <br />sion of numbers has been utilized to conform to the style used <br />in the Code. Additions for clarity are indicated by brackets. <br />Obvious misspellings have been corrected without notation. <br />Code reference-Room occupancy and tourism develop- <br />. rnent ta.~, § 70-31 et seq. <br /> <br />SPECLALACTS <br /> <br />A~t. IV, § I <br /> <br />not apply to accommodations furnished by non- <br />profit charitable, education, or religious organiza- <br />tions. <br /> <br /> (b) Collection. On and after the effective date of <br />the levy of the tax, every operator of a business <br />subject to the tax levied under this act shall col- <br />lect the tax. This tax shall be collected as part of <br />the charge for furnishing a taxable accommoda- <br />tion. The tax shall be stated and charged sepa- <br />rately on the sales records, and shall be paid by <br />the purchaser to the operator of the business as <br />trustee for and on account of the county. The tax <br />shall be added to the sales price and shall be passed <br />on to the purchaser instead of being borne by the <br />operator of the business. The county shall design, <br />print, and furnish to all appropriate businesses <br />and persons in the county the necessary forms for <br />filing returns and instructions to ensure the full <br />collection of the tax. <br /> <br /> (c) Administration. The county shall admin- <br />ister a tax levied under this act. A tax levied under <br />this act is due and payable to the Cabarrus County <br />Finance Officer in monthly installments on or be- <br />fore the 15th day of the month following the month <br />in which the tax accrues. Every person, firm, cor- <br />poration, or association liable for the tax shall, on <br />or before the 15th day of each month, prepare and <br />render a return on a form prescribed by the county. <br />The return shall state the total gross receipts de- <br />rived in the county in the preceding month from <br />rentals upon which the tax is levied. A return <br />filed with the county finance officer under this act <br />is not a public record as defined by G.S. 132-1 and <br />may not be disclosed except as required by law. <br /> <br /> (d) Penalties. A person, firm, corporation, or as- <br />sociation who fails or refuses to file the return <br />required by this act shall pay a penalty of $50.00 <br />for each day's omission. In case of failure or re- <br />fusal to file the return or pay the tax for a period <br />of 30 days after the time required for filing the <br />return or for paying the t~x, there shall be an <br />additional tax, as a penalty, of five percent of the <br />tax due for each additional month or fraction <br />thereof until the tax is paid. Any person who will- <br />fully attempts in any manner to evade a tax ira- <br />posed under this act or who willfully fails to pay <br />the tax or make and file a return shall, in addi- <br />tion to all other penalties provided by law, be <br /> <br />SA:13 <br /> <br /> <br />
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