(A) Authorization and scope. There is levied a room occupancy tax of 3% of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or a similar place within the county that is subject to sales tax imposed by the state under G.S. § 105-164.4(a)(3). This tax is in addition to any state or local sales tax and 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 collected as part of the charge for furnishing a taxable accommodation. The 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 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. An operator of a business who collects the occupancy tax levied under this section may deduct from the amount remitted to the county a discount of 3% of the amount collected.
(C) Administration.
(1) The county shall administer a tax levied under this section. A tax levied under this section is due and payable to the County Tax Administrator in monthly installments on or before the twentieth 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 county. 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 County Tax Administrator 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) Distribution and use of tax revenue. The county shall, on a monthly basis, deposit in a special account 100% of the net proceeds of the occupancy tax. Funds in the special account may be used only to promote travel and tourism in the county, pay dues to the Chamber of Commerce, and to finance tourism related capital projects in the county. However, any tax proceeds in the special account that have not been appropriated after three years following the date they were deposited in the account shall be remitted to the General Fund of the county and may be used for any lawful purpose.
(E) Effective date. A tax levied under this section shall be in effect and due on and after December 1, 1990.
(F) Effect of repeal. 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 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.
(1996 Code, § 30.01) (Ord. passed 10-1-1990; Ord. passed 12-18-1995; Ord. passed 12-20-2004) Penalty, see § 113.99