Chapter 9 TAXES, PERMITS AND BUSINESS REGULATIONS 1
Notes
| 1 | Editor's note(s)— Ord. No. 4910, § 2, adopted November 9, 2021, amended ch. 9 by repealing articles II—IV, and reorganizing provisions into art. I to read as set out as set out herein. Former ch. 9, §§ 9-26—9-200, pertained to privilege license tax, massage and bodywork therapy regulations, and adult establishments, and derived from Ord. No. 1855, §§ 1—33, adopted June 16, 1990; Ord. No. 1918, §§ 1, 2, adopted May 21, 1991; Ord. No. 2176, § 1, adopted Jan. 24, 1995; Ord. No. 2580, § 1, adopted June 8, 1999; Ord. No. 3639, § 1, adopted July 22, 2008; Ord. No. 3660, § 1, adopted Nov. 11, 2008; Ord. No. 3909, § 1, adopted Oct. 26, 2010; Ord. No. 4170, §§ 1(a), 1(b), 1(c), 1(d), 1(e), 1(f), 1(g), 1(h), adopted March 12, 2013. Cross reference(s)— Asheville Downtown Commission, § 2-76 ; buildings and building regulations, ch. 4 ; fire prevention and protection, ch. 6 ; offenses and miscellaneous provisions, ch. 11 ; alarm systems, § 13-31 ; soil erosion and sedimentation control, ch. 14 ; selling and entertaining in public places, § 16-141 ; subdivisions, ch. 17 ; taxicabs and vehicles for hire, ch. 18 ; zoning, app. A. State law reference(s)— Regulating and licensing businesses, trades, etc., G.S. 160A-194. |
ARTICLE I. SPECIFIC TAXES
(a) Definitions. In addition to the common meanings of words, the following definitions shall be applicable herein:
(1) Customer shall mean any person that leases or rents a vehicle on a short-term lease or rental basis.
(2) General Statutes shall refer to the North Carolina General Statues and any reference to a particular section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.
(3) Gross receipts shall mean the amount that is or would be reported as gross receipts on a business's state income tax return, or on the federal income tax return filed with the state income tax return if the state return does not separately state gross receipts for the most recently completed tax year. Taxes collected hereunder are not subject to the tax herein imposed and are not included in gross receipts.
(4) Lease or rental shall mean a transfer, for consideration, of the use but not the ownership of property to another for a period of time (G.S. § 105-164.3(7a)).
(5) Long-term lease or rental shall mean a lease or rental made under a written agreement to lease or rent property to the same person for a period of at least 365 continuous days (G.S. § 105-187.1(3)).
(6) Person shall mean any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.
(7) Short-term lease or rental shall mean any lease or rental of a vehicle that is not a long-term lease or rental (G.S. § 160A-215.1(e)(2) and G.S. § 105-187.1(4)).
(8) Tax collector shall refer to that individual appointed by the governing body pursuant to G.S. § 105-349 to collect taxes on behalf of the City of Asheville and any other person authorized to carry out the duties and functions of such individual.
(9) Taxpayer means any person liable for the taxes imposed by this section.
(10) Vehicle shall mean any of the following:
a. A motor vehicle of the private passenger type, including a passenger van, minivan, or sport utility vehicle.
b. A motor vehicle of the cargo type, including a cargo van, pickup truck or truck with a gross vehicle weight of 26,000 pounds or less used predominantly in the transportation of property for other than commercial freight, and that does not require the operator to possess a commercial drivers license.
c. A trailer or semitrailer with a gross vehicle weight of 6,000 pounds or less (G.S. § 160A- 215.1(e)(1)).
(b) Levy of tax. A tax is hereby imposed and levied in an amount equal to one and one-half percent of the gross receipts derived from the short-term lease or rental of vehicles at retail to the general public. This tax on gross receipts is in addition to the privilege taxes authorized by G.S. § 160A-211.
(c) Collection of the tax. Every person engaged in the business of the short-term lease or rental of vehicles at retail to the general public shall collect at the time of the lease or rental the tax herein levied, place the tax so collected in a segregated account, and thereafter remit such tax to the tax collector in accordance with the provisions of this section. The taxpayer shall include a provision in each retail short-term lease or rental agreement stating that the percentage amount enacted by this section of the total lease or rental price, excluding sales tax, is being charged as a tax on gross receipts. The amount of the tax shall be stated separately from the lease or rental and shown separately on the taxpayer's records. The tax shall be paid by the customer to the taxpayer as trustee for and on account of the City of Asheville. The taxpayer shall be liable for the collection thereof and for its payment to the tax collector and the taxpayer's failure to charge or to collect said tax from the customer shall not affect such liability.
(d) Report and payment of tax. Tax levies under this section are due and payable when a return is required to be filed. Every taxpayer shall, within the time specified, submit a return to the tax collector on the form prescribed by the tax collector. A return must be signed by the taxpayer or the taxpayer's agent. Returns of taxpayers are due to the tax collector each month on or before the fifteenth day of the month following the month in which the tax accrues. As provided in G.S. § 160A-208.1, a return shall not be considered a public record and information contained in a return may be disclosed only in accordance therewith.
(e) Taxpayer to keep records. The taxpayer shall keep and preserve suitable records of the gross receipts received by such taxpayer in the conduct of business and such other books or accounts as may be necessary to determine the amount of the tax for which such taxpayer is liable under the provisions of this section. It shall be the duty of the taxpayer to keep and preserve for a period of three years all such records of gross receipts and other books and accounts described. All records, books and accounts herein described shall be open for examination at all reasonable hours during the day by the tax collector or his duly authorized agent.
(f) Tax collector to provide forms. The tax collector shall design, prepare, print and make available to all taxpayers operating within the municipal boundaries of the City of Asheville forms and instructions for filing returns to insure a full collection of and an accounting for taxes due. The failure of any taxpayer to obtain or receive forms shall not relieve such taxpayer from the payment of the tax at the time and in the manner provided.
(g) Situs. The transaction giving rise to the tax herein levied shall be deemed to have occurred at the location of the entity from which the customer takes delivery of the vehicle (G.S. § 160A-215.1(b)).
(h) Penalties and remedies. The provisions with respect to remedies and penalties applicable to Subchapter VIII (Local Government Sales and Use Tax) of Chapter 105 of the General Statutes, as contained in Article 5 and Article 9, Subchapter 1, Chapter 105 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under this section, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the City of Asheville may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes (G.S. § 160A-215.1(f)).
(i) Administration. In addition to the provisions herein, the levy and collection of the taxes herein imposed shall be otherwise administered in the same manner as the Sales and Use Tax as provided in Article 5, Subchapter 1, Chapter 105 of the General Statutes (G.S. § 160A-215.1(d)).
(Ord. No. 2713, § 1, 6-20-00; Ord. No. 4910, § 2, 11-9-21)
Editor's note(s)—Former § 9-36.
(a) Definitions. In addition to the common meanings of words, the following definitions shall be applicable herein:
(1) "Customer" shall mean any person that leases or rents heavy equipment or a short-term lease or rental basis,
(2) "Finance officer" shall refer to that individual appointed pursuant to G.S. § 159-24, to serve as chief financial officer or other reasonable descriptive title for the City of Asheville and any other person authorized to carry out the duties and functions of such individual.
(3) "General Statutes" shall refer to the North Carolina General Statutes and any reference to a particular section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.
(4) "Gross receipts" shall mean the amount that is or would be reported as gross receipts on a business's state income tax return, or on the federal income tax return filed with the state income tax return if the state return does not separately state gross receipts for the most recently completed tax year. Taxes-collected hereunder are not subject to the tax herein imposed and are not included in gross receipts.
(5) "Heavy equipment" shall mean earthmoving, construction, or industrial equipment that is mobile, weighs at least 1,500 pounds, and is either:
a. A self-propelled vehicle that is not designed to be driven on a highway; or
b. Industrial lift equipment, industrial material handling equipment, industrial electrical generation equipment, or a similar piece of industrial equipment.
The term includes an attachment for heavy equipment, regardless of the weight of the attachment.
(6) "Lease or rental" shall mean a transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. The term does not include any of the following:
a. A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments.
1. A transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of $100.00 or one percent of the total required payments.
2. The providing of tangible property along with an operator for a fixed or indeterminate period of time if the operator is necessary for the equipment to perform as designed. For the purpose of this subparagraph, an operator must do more than maintain, inspect, or set up the tangible personal property.
(7) "Long-term lease or rental" shall mean a lease or rental made under a written agreement to lease or rent property to the same person for a period of at least 365 continuous days.
(8) "Person" shall mean any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, soles proprietorship, company, firm, or other legal entity.
(9) "Short-term lease or rental" shall mean any lease or rental that is not a long-term lease or rental.
(10) "Tax collector" shall refer to that individual appointed by the governing body pursuant to N.C.G.S. 105- 349, to collect taxes on behalf of the City of Asheville and any other person authorized to carry out the duties and functions of such individual. The Buncombe County Tax Office is designated as the city's "tax collector" for this ordinance.
(11) "Taxpayer" means any person liable for the taxes imposed by this section.
(b) Lew of tax. A tax is hereby imposed and levied in an amount equal to eight tenths percent of the gross receipts derived from the short-term lease or rental of heavy equipment at retail. This tax on gross receipts is in addition to the privilege taxes authorized by G.S. § 160A-211.
(c) Collection of the tax. Every person whose principal business is the short-term lease or rental of heavy equipment at retail shall collect at the time of the lease or rental, or at the time of the payment of the consideration therefore, the tax herein levied. A person is not considered to be in the short-term lease or rental business if the majority of the person's lease and rental gross receipts are derived from leases and rentals to a person who is a related person as defined under G.S. § 105-163.010.
(1) The tax so collected shall be placed in a segregated account, and thereafter remitted to the tax collector in accordance with the provisions of this section. The taxpayer shall include a provision in each retail short-term lease or rental agreement, or other documentation evidencing the transaction, stating that the percentage amount enacted by this section of the total lease or rental price, excluding sales tax, is being charged as a tax on gross receipts. The amount of the tax shall be stated separately from the lease or rental and shown separately on the taxpayer's records.
(2) The tax shall be paid by the customer to the taxpayer as trustee for and on account of the City of Asheville. The taxpayer shall be liable for the collection thereof and for its payment to the tax collector and the taxpayer's failure to charge or to collect said tax from the customer shall not affect such liability.
(d) Report and payment of tax. Taxes levied under this section are due and payable when a return is required to be filed. Every taxpayer shall, within the time specified, submit a return to the tax collector on the form prescribed by the tax collector. A return must be signed by the taxpayer or the taxpayer's agent. Returns of taxpayers are due to the tax collector for each calendar quarter on or before the last day of the month following the end of the quarter in which the tax accrues. As provided in G.S. § 160A-208.1, a return shall not be considered a public record and information contained in a return may be disclosed only in accordance therewith.
(e) Taxpayer to keep records. The taxpayer shall keep and preserve suitable records of the gross receipts received by such taxpayer in the conduct of business and such other books or accounts as may be necessary to determine the amount of the tax for which such taxpayer is liable under the provisions of this section. It shall be the duty of the taxpayer to keep and preserve for a period of three years all such records of gross receipts and other books and accounts described. All records, books and accounts herein described shall be open for examination at ail reasonable hours during the day by the tax collector or the tax collector's duly authorized agent.
(f) Tax collector to provide forms. The tax collector shall design, prepare, print and make available to all taxpayers operating within the municipal boundaries of the City of Asheville forms and instructions for filing returns to insure a full collection of and an accounting for taxes due. The failure of any taxpayer to obtain or receive forms shall not relieve such taxpayer from the payment of the tax at the time and in the manner provided.
(g) Situs. Gross receipts from the short-term lease or rental of heavy equipment are subject to the tax imposed by this section if the place of business from which the heavy equipment is delivered is located within the municipal boundaries of the City of Asheville.
(h) Penalties and remedies. The provisions with respect to penalties and collection remedies that apply to the payment of sales and use taxes under Article 5 of Chapter 105 of the General Statutes shall be applicable in like manner to the tax authorized to be levied and collected under this section, to the extent that the same are not inconsistent with the provisions hereof. The finance officer may exercise any power the Secretary of Revenue may exercise in imposing these penalties and remedies.
(Ord. No. 3660, § 1, 11-11-08; Ord. No. 4910, § 2, 11-9-21)
Editor's note(s)—Former § 9-37.
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