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569 <br /> <br /> Penalty provisions of article 9 of Chapter 105 are in addition to the <br />enforcement remedies of levy and attachment and garnishment provided in G.S. <br />153A-147 and G.S. 160A-207. <br /> <br /> The County Board of Equalization and Review, for good cause sho~rn, may <br />consider appeals and adjust any penalty or additional tax imposed hereunder. <br />The County Tax Administrator, for good cause shown, may consider appeals and <br />adjust any penalty or additional tax imposed hereunder in an amount not to <br />exceed two hundred dollars ($200.00). <br /> <br /> SECTION 5. Misdemeanor for Willful Violation. Any person, firm, <br />corporation or association who willfully attempts in any manner to evade a <br />tax imposed herein or who willfUlly fails to pay the tax or make and file a <br />return shall, in addition to the penalties provide by law and herein, be <br />guilty of a misdemeanor punishable as provided by law. The taxpayer's records <br />will be subject to an audit by the County. <br /> <br /> SECTION 6. Delegation of Powers. The County Tax Administrator shall <br />exercise the powers authorized to the County by G. S. 153A-156 (f) with the <br />County Board of Equalization and Review exercising the powers of the Tax <br />Review Board. <br /> <br /> SECTION 7. <br />January 1, 2001. <br /> <br /> SECTION 8. <br />ordinance: <br /> <br />Effective Date. This ordinance shall become effective <br /> <br />Definitions. The following definitions shall apply to this <br /> <br /> ~Customer" shall mean any person that leases or rents a vehicle on a <br />short-term lease or rental basis. <br /> <br /> "General Statutes" shall refer to the North Carolina General Statutes and <br />any reference to a particular section thereof shall include the same as may <br />be from time to time amended, modified, supplemented, revised or superseded. <br /> <br /> ~Gross receipts" shall mean the total lease or rental price charged to a <br />customer for the short-term lease or rental at retail of vehicles, excluding <br />sales taxes and excluding the taxes imposed by this ordinance. <br /> <br /> "Lease or rental" shall mean a transfer, for consideration, of the use <br />but not the ownership of a vehicle to another for a period of time. <br /> <br /> "Person" shall mean any individual, trustee, executor, other fiduciary, <br />corporation, unincorporated association, partnership, sole proprietorship, <br />company, firm, or other legal entity. <br /> <br /> ~Retail" shall mean the lease or rental of vehicles for any use or <br />purpose other than for re-leasing or subleasing by the customer. <br /> <br /> "Short-term lease or rental" shall mean any vehicle lease or rental, <br />whether written or verbal, which is made to the same person for a period of <br />less than 365 continuous days. <br /> <br />"Tax Administrator" shall mean the Cabarrus County Tax Administrator. <br /> <br /> "Taxpayer" shall mean any person liable to Cabarrus County for the <br />collection, reporting and payment of the taxes imposed by this Ordinance. <br /> <br />"Vehicle" shall mean any of the following: <br /> a. A motor vehicle of the private passenger type, <br /> <br />bo <br /> <br />Co <br /> <br /> including a <br />passenger van, mini-van, or sport utility vehicle. <br />A motor vehicle of the cargo type, including cargo van, pick up <br />truck, or truck with a gross vehicle weight of 26,000 pounds or <br />less used predominately in the transportation of property for <br />other than commercial freight and that does not require the <br />operator to possess a commercial drivers license. <br />A trailer or semitrailer with a gross vehicle weight of 6,000 <br />pounds or less. <br /> <br />Adopted this 20tn day of November, 2000. <br /> <br />ATTEST: <br />/s/ Frankie F. Bonds <br /> <br />Frankie F. Bonds <br />Clerk to the Board <br /> <br />/s/ Arne L. Fennel <br /> <br />Arne L. Fennel <br />Chairman <br /> <br /> <br />