(A) Tax gross receipts derived from retail short-term motor vehicle leases or rentals. The county hereby imposes and levies a tax of 1.5% of the gross receipts from the short-term lease or rental of vehicles at retail to the general public.
(B) Administration. The county will administer and collect from operators of leasing and rental establishments the taxes levied hereby, and the county may promulgate additional rules and regulations necessary for implementation of the taxes.
(C) Payment of taxes and filing of returns. The taxes levied hereby are due and payable to the county in monthly installments on or before the fifteenth day of the month following the month in which the tax accrues. Every taxable establishment required to collect the tax shall, on or before the fifteenth day of each month, prepare and render a return to the county. The county shall design, print, and furnish to all taxable establishments the necessary forms for 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 G.S. § 132-1 and may not be disclosed except as required by law.
(D) Levy of tax. The County Board of Commissioners hereby approves the levy of a 5% privilege tax within the territorial jurisdiction by the Piedmont Authority for Regional Transportation Board of Trustees on retailers who engage in the business of leasing or renting U-drive-it vehicles or motorcycles based on the gross receipts derived by the retailer from the short-term lease or rental of these vehicles after all of the applicable requirements set forth in G.S. § 105-551(b) have been met.
(1996 Code, § 30.03) (Ord. passed 6-19-2000; Ord. passed 8-4-2008) Penalty, see § 113.99