AG19890821 - Laserfiche WebLink

Home Browse Search

ASSEMBLY OF NORTH CAROLINA SESSION 1989 I accommodation. The tax shall be stated and charged separately on the sales records, 2 and shall be paid by the purchaser to the operator of the business as trustee for and 3 on account of the county. The tax shall be added to the sales price and shall be 4 passed on to the purchaser instead of being borne by the operator of the bus'ness. "5 The county shall design, print, and furnish to all appropriate businesses and persons tiin the county the necessary forms for filing returns and instructions to ensure the full collection of the tax. (c) Administration. The county shall administer a tax levied under this 9 act. A tax levied under this ac~ is due and payable to the Cabarrus County Finance 10 Officer in monthly installments on or before the 15th day of the month following the 11 month in which the tax accrues. Every person, firm, corporation, or association liable 12 for the tax shall, on or before the 15th day of each month, prepare and render a 13 return on a form prescribed by the county. The return shall state the total gross 14 recmpts derived in the county in the preceding month from rentals upon which the 15 tax is levied 16 A return filed with the county finance officer under this act is not a 17 public record as defined by G.S. 132-1 and may not be disclosed except as required 18 by law. 19 (d) Penalties. A person, firm, corporation, or association who fails or 20 refuses to file the return required by this act shall pay a penalty of fifty dollars 2l (5;50.00) for each day's omission. In case of failure or refusal to file the: return or pay 22 the tax for a period of 30 days after the time required for filing the return or for 23 paying the tax, there shall be an additional tax, as a penalty, of five percent (5%) of 24 the tax due for each additional month or fraction thereof until the tax is paid. 25 Any person who willfully attempts in any manner to evade a tax imposed 26 under this act or who willfully fails to pa2,' the tax or make and file a return shall, in 27 addition to all other penalties provided by law, be guilty of a misdemeanor and shall 28 be punishable by a fine not to exceed one thousand dollars (5;1,000), imprisonment 29 not to exceed six months, or both. The board of commissioners may, for good cause 30 shown, compromise or forgive the penalties imposed by this subsection. 31 (e) Use and Disposition of Revenue. Cabarrus County shall remit one 32 hundred percent (100%) of the net proceeds.of the occupancy tax to the Cabarrus 33 County Tourism Authority established under Section 2 of this act. As used in this 34 act, "net proceeds" means gross proceeds less the direct cost to the county of Page 2 House Bill 813