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A tax is hereby imposed and levied in an amount equal to 1.5% 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.
(Ord. 00-27, passed 6-27-2000)
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 the tax to the Tax Collector in accordance with the provisions of this chapter. The taxpayer shall include a provision in each retail short-term lease or rental agreement stating that the percentage amount enacted by this chapter 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. 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 the tax from the customer shall not affect the liability.
(Ord. 00-27, passed 6-27-2000) Penalty, see § 120.99
Taxes levied under this chapter 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.
(Ord. 00-27, passed 6-27-2000) Penalty, see § 120.99
The taxpayer shall keep and preserve suitable records of the gross receipts received by the taxpayer in the conduct of business and other books or accounts as may be necessary to determine the amount of the tax for which the taxpayer is liable under the provisions of this chapter. It shall be the duty of the taxpayer to keep and preserve for a period of three years all 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 or her duly authorized agent.
(Ord. 00-27, passed 6-27-2000) Penalty, see § 120.99
(A) The Tax Collector shall design, prepare, print and make available to all taxpayers operating within the municipal boundaries of the city forms and instructions for filing returns to ensure a full collection of and an accounting for taxes due.
(B) The failure to any taxpayer to obtain and receive forms shall not relieve the taxpayer from the payment of the tax at the time and in the manner provided.
(Ord. 00-27, passed 6-27-2000)
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