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ASSEM]3LY OF NORTH CA._ROL[NA SESSION 1989 <br /> <br /> 8 <br /> 9 <br /> <br /> '1 <br /> ~-2 <br /> ~3 <br /> 4 <br /> <br /> 15 <br /> 6 <br /> <br /> 8 <br /> '2 9 <br /> ~0 <br /> -,;1 <br /> <br /> ~2 <br /> <br />_!3 <br /> 24 <br /> <br /> ~.5 <br /> 26 <br /> <br /> .~7 <br /> <br />-28 <br /> <br /> 29 <br />-30 <br /> 31 <br /> <br />_32 <br /> 33 <br /> 34 <br /> <br />,Accommodation. The tax shall bc slated and charged separately on the sales records, <br />and shall be paid by the purchaser to the operator of the business as trustee for and <br />on account of the county. The tax shall be added to the sales price and shall be <br />passed on to the purchaser instead of being borne by the operator of the business. <br />The county shall .design, print, and furnish to all appropriate businesses and persons <br />in the county the hecessary forms for filing returns and instructions to ensure the full <br />collection of the tax. <br /> (c) Administration. The county shall administer a tax levied under this <br /> act. A tax levied under this act is due and payable to the Cabarrus County Finance <br /> Officer in monthly installments on or before the 15th day of the month following the <br /> month in which the tax accrues. Ever)' person, firm, corporation, or association liable <br /> for the tax shall, on or before the 15th day of each month, prepare and render a <br /> return on a form prescribed by the county. The return shall state the total gross <br /> receipts derived in the county in the preceding month from rentals upon which the <br /> tax ]s levied. <br /> A return filed with the count), finance officer under this act is not a <br /> public record as defined by G.S. 132-1 and may not be disclosed except as required <br /> by law. <br /> (d) Penalties. A person, firm, corporation, or association who fails or <br /> refuses to file the return required by this act shall pay a penalty of fifty dollars <br /> (550.00) for each day's omission. In case of failure or refusalto file the return or pay <br /> the tax for a period of 30 days after the time required for filing the return or for <br /> paying the tax, there shah be an additional tax, as a penalty, of five percent (5%) of <br /> the tax due for each additional month or fraction thereof until the tax is paid. <br /> Any person who willfully attempts in any manner to evade a tax imposed <br /> under this act or ,,','ho willfully fails to pay the tax or make and file a return shall, in <br /> addition to all other penalties provided by law, be guilty of a misdemeanor and shall <br /> be punishable by a fine not to exceed one thousand dollars ($1,000), imprisonment <br /> not to exceed six months, or both. The board of commissioners may, for good cause <br /> shown, compromise or forgive the penalties imposed by this subsection. <br /> (e) Use and Disposition of Revenue. Cabarrus Count)' shall remit one <br /> hundred percent (100%) of the net proceeds of the occupancy tax to the Cabarrus <br /> County Tourism ,Authority established under Section 2 of this act. As used in this <br /> act, "net proceeds" means gross proceeds less the direct cost to the county of <br /> <br />Page 2 <br /> <br />House Bill 813 <br /> <br /> <br />