BC 1989 03 13 - Laserfiche WebLink

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6O The GENERAL ASSEMBLY OF NORTH CAROLINA enacts: Section 1. Occupancy Tax Levy_. (a) Authorization and Scope. The Board of Commissioners (the "Board") of Cabarrus County (the "County") may by resolution, after not less than 10 days' public notice and after a public hearing held pursuant thereto, levy a room occupancy tax of not less than three percent (3%) nor more than five percent (5%) 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 addition to any State or local sales tax. This tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations. (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 collect the tax. This tax shall be collected as part of the charge for furnishing a taxable accommodation. The tax shall be stated and charged separately 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 administer a tax levied under this act. A tax levied under this act is due and payable to the County Finance Officer in monthly installments on or before the 15th day of the month following the month in which the tax accrues. Every person, firm, corporation, 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 derived in the County. The return shall state the total gross receipts derived 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 association who fails or refuses to file the return required by this act shal~ pay a penalty of Fifty Dollars ($50.00) for each day's omission. In case of failure or refusal to file the return or pay the tax for a period of thirty (30) days after the time required for filing the return or for paying the tax, there shall be an additional tax, as a penalty, of five percent (5%) of the tax due for each additional month or fraction thereof until the tax is paid. Any person who willfully attempts in any manner to evade a tax imposed under this act or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor and shall be punishable by a fine not to exceed one thousand dollars ($1,000.00), imprisonment not to exceed six (6) months, or both. The Board may, for good cause shown, compromise or forgive the penalties imposed by this subsection. (e) Use and Disposition of Revenue. (1) Except as otherwise provided in Section 2(c)(2) of this Act, Gabarrus County shall remit one hundred percent (100%) of the net proceeds of the occupancy tax to the Cabarrus County Tourism Authority (the "Authority") established under Section 2 of this Act. "Net proceeds" shall mean gross proceeds less the direct cost to the County of administering and collecting the tax, not to exceed five percent (5%) of the amount collected. (2) The Authority shall allocate all of the net proceeds of the occupancy tax in a fiscal year, together with all other revenues, if any, received by the Authority from whatever source, the receipt of which by the Authority is hereby authorized, for the development of tourism, support services, tourist related events, and any other appropriate activities for providing tourism-related facilities or attractions. (3) The Cabarrus County Finance Officer shall distribute the amounts due the Authority at least monthly. (f) Effective Date of Levy_. A tax levied under this act shall become effective on the date specified in the resolution levying the