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The rules stated in §§ 32.04 and 32.05 shall apply in cases where property has been sold for taxes and the city is the holder of the certificate of sale, provided no suit has been instituted to foreclose such certificate and provided, further, that the first applicant for a release, in accordance with the provisions of § 32.04, shall pay the cost of advertising, selling, and issuing of certificate of sale.
(Prior Code, § 33.06)
RETAIL SHORT-TERM LEASE OR RENTAL OF VEHICLES
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CUSTOMER. Any person that leases or rents a vehicle on a short-term lease or rental basis.
GENERAL STATUTES. 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section thereof shall include the same as may be from time to time amended, modified, supplemented, revised, or superseded.
GROSS RECEIPTS. The amount that is or would be reported as gross receipts on a business’ 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.
LEASE or RENTAL. A transfer, for consideration, of the use but not the ownership or property to another for a period of time.
(G.S. § 105-164.3(7))
LONG-TERM LEASE OR RENTAL. 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))
SHORT-TERM LEASE OR RENTAL. Any lease or rental of a vehicle that is not a long-term lease or rental.
(G.S. §§ 105-187.1(4) and 160A-215.1(e)(2))
TAX COLLECTOR. The individual appointed by the governing body pursuant to G.S. § 105-349 (the provisions of the municipal charter) to collect taxes on behalf of the city and any other person authorized to carry out the duties and functions of such individual.
TAXPAYER. Any person liable for the taxes imposed by this subchapter.
VEHICLE. Any of the following:
(1) A motor vehicle of the private passenger type, including a passenger van, minivan, or sport utility vehicle;
(2) 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 driver’s license; and
(3) A trailer or semi-trailer with a gross vehicle weight of 6,000 pounds or less.
(Prior Code, § 33.15) (Ord. passed 6-13-2000)
Statutory reference:
Related provisions, see G.S. § 105-349
(A) 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 subchapter. The taxpayer shall include a provision in each retail short-term lease or rental agreement stating that the percentage amount enacted by this subchapter of the total lease or rental price, excluding sales tax, is being charged as a tax on gross receipts.
(B) 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 such liability.
(Prior Code, § 33.17) (Ord. passed 6-13-2000)
(A) Taxes levied under this subchapter 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.
(B) 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 each 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.
(Prior Code, § 33.18) (Ord. passed 6-13-2000)
Statutory reference:
Related provisions, see G.S. § 160A-208.1
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 subchapter. 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 or her duly authorized agent.
(Prior Code, § 33.19) (Ord. passed 6-13-2000)
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