HomeMy WebLinkAboutC.054.93010_0221SECTION 3. Payment of Taxes and Filing o Returns The taxes levied hereby are due and
payable to the County in monthly installments on or before the fifteenth (151") day of the month
following the month in which the tax accrues. Every taxable establishment required to collect the
tax shall, on or before thefifteenth (15") day of each month, prepare arrd render a return to ine
County. The County shall design, print, and furnish to all taxable establishments the necessan7,
forms finr filing returns and instructions to ensure the full collection of the tax. A return filed for
this purpose is not a public record as defined by Section 132-1 of the North Carolina General
Statutes and nrav not be disclosed except as required by law.
The return Wray be filed by personal delivery to the Tax Collector or by United States nail.
Returns submitted by mail shall be deemed to be filed as of the date simian our the postmark affixed
by the United States Postal Service. If no date is shown on the postmark, or if the postnmrk is not
affixed by the United States Posta! Service, the renvrr shall be deemed to be fried when received in
the office ofthe Tax Collection. The burden ofproofshall be on the taxpayer to show that the return
was timelyfJtled.
SECTION 4. Penalties. The provisions with respect to penalties, interest, (rrd remedies
applicable to Subchapter Fill (Local Governmental Sales and Use Tax) of Chapter 105 of the
General Statutes, as contained in Article 5 and Article 9, Subchapter 1, Chapter 105 thereof, and
the provisions applicable to remedies provided by the Machinery Act (Chapter 105, Subchapter I/
of the General Statutes), shall be applicable in like manner to the tax levied and collected under this
Ordinance, to the extent that the same are not inconsistent with the provisions hereof.
Without limiting the foregoing, and subject to any changes in the General Statutes with
respect to penalties, interest and remedies, the followingshall be applicable with respect to the le yv
and collection of the taxes imposed herein.
a) Any taxpayer who fails to file a return on the date it is due, determined with regard to con
extension oftimeforfulings, shall pay a penalty equal toftve percent (54i) of the amount
of the tax if the failure to file is for not more than one month, it an additional five
percent (5%) for• each additional month, or fraction thereof during which the failure
continues, not exceeding twenty-five (254/(,in the aggregate, or $5.00, whichever is
greater. Anv taxpayer who falls to pay the tax levied herein when (lue, without intent to
evade the tax, shall pay a penalty equal to ten percent (104;) q/'the tax, except that
the penalty shall in no event be less than $5.00.
b) Taxes shall be payable at par or face amount if paid on or before the filing date as set
forth in Section 5. Taxes paid after the filing date will be delinquent (alit shall he subject
to interest charges. Interest shall accrue at the rate of three fourths of one pe rcem (3,14',,)
per month or fraction thereof until the principal amount of the taxes, the accrued interest,
and any, penalties are paid.
c) The Tax Collector shall have the rights of attachment and garnishment as set forth in
Sections 242 or 368 of Chapter 105 of the General Statutes in enforcing the collection
of taxes imposed herein, and any other remedies authorized by lane.
The Cotoity Board of Conunissioners forgood eduse shown, may compromise or forgi ve till
penal(v or additional tax imposed hereunder.
SECTION 5. Misdemeanor for Willful Violation. Any person, firer, corporation or
association who willfully attempts in any manner to evades tax imposed herein or who willjidh falls
to pay the tax or make and file a return shall, in addition to the penalties provided hp law and
herein, be guilty of a misdemeanor punishable as provided by law.
SECTI0N6. E(fectiveUate. The short term rental orleased vehiclegross receipts tax levied
herein shall become effective July 1, 2000.