(A) General. The town 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) Penalties. In case of failure or refusal to file a return or pay the tax for a period of 30 days after the time required for filing the return or paying the tax, there shall be an additional tax, as a penalty, of 5% of the tax due, with an additional tax of 5% for each additional month or fraction thereof until the tax is paid.
(E) Misdemeanor. A violation of the foregoing provisions shall be punishable as a Class 3 misdemeanor pursuant to G.S. § 14-4.
(Ord. passed 4-2-2001)