Laserfiche WebLink
AN ACT AUTHORIZING CABARRUS COUNTY <br /> TO LEVY A ROOM OCCUPANCY AND TOURISM DEVELOPMENT ~AX <br /> AND ESTABLISHING A CABARRUS COUNTY TOURISM AUTHORITY <br /> <br />The GENERAL ASSEMBLY OF NORTH CAROLINA enacts: <br /> Section 1. Occupancy Tax Levy. <br /> <br /> (a) Authorization and Scope. The Board of Commissioners <br />(the "Board") of Cabarrus County (the "County") may by <br />resolution, after not less than 10 days' public notice and after <br />a public hearing held pursuant thereto, levy a room occupancy tax <br />of not less than three percent (3%) nor more than five percent <br />(5%) of the gross receipts derived from the rental of any room, <br />lodging, or similar accommodation furnished by a hotel, motel, <br />inn, or similar place within the County that is subject to sales <br />tax imposed by the State under G.S. 105-164.4(3). This tax is in <br />addition to any State or local sales tax. This tax does not <br />apply to accommodations furnished by nonprofit charitable, <br />educational, or religious organizations. <br /> <br /> (b) Collection. Om and after the effective date of the <br />levy of the tax, every operator of a business subject to the tax <br />levied under this act shall collect the tax. This tax shall be <br />collected as part of the charge for furnishing a taxable <br />accommodation. The tax shall be stated and charged separately on <br />the sales records, and shall be paid by the purchaser to the <br />operator of the business as trustee for and on account of the <br />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 <br /> <br /> <br />