§ 31.02  ROOM OCCUPANCY TAX.
   (A)   Authorization and scope. There is hereby levied a room occupancy tax of 3% of the gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn, tourist camp or similar place within the town that is subject to sales tax imposed by the state under G.S. § 105-164.4(a)(3). This does not apply to accommodations furnished by nonprofit charitable, educational or religious organizations.
   (B)   Collection. Every operator of a business subject to the tax levied under this section shall, on and after the effective date of the levy of the tax, collect the tax. This tax shall be stated and charged separately from the sales records, and shall be paid by the purchaser to the operator of the business as trustee for and on account of the town. 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 operator shall utilize forms for filing returns and instructions to ensure the full collection of the tax as provided and required by the town.
   (C)   Administration.
      (1)   The town shall administer a tax levied under this section. A tax levied under this section is due and payable to the Town Finance Officer in monthly installments on or before the fifteenth 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 fifteenth day of each month, prepare and render a return on a form prescribed by the town. The return shall state the total gross receipts derived in the preceding month from rentals upon which the tax is levied.
      (2)   A return filed with the Town Finance Officer under this section is not a public record as defined by G.S. § 132-1 and may not be disclosed except as required by law.
   (D)   Disposition of tax proceeds. The Town Council shall use 50% of the proceeds of the occupancy tax to promote travel and tourism. The remaining proceeds may be used for any public purpose.
   (E)   Effective date of levy. A tax levied under this section shall become effective on January 1, 1992.
   (F)   Repeal. A tax levied under this section may be repealed by a resolution adopted by the Town Council. Repeal of a tax levied under this section shall become effective on the first day of a month and may not become effective until the end of the fiscal year in which the repeal resolution was adopted. Repeal of a tax levied under this section does not affect a liability for a tax that was attached before the effective date of the repeal, nor does it affect a right to a refund of a tax that accrued before the effective date of the repeal.
(Ord. passed 10- -1991)