<div class="chunk-title">Sec. 66-3. - Tax on short-term rental of motor vehicles.</div>
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               (a)
               
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               <span class="ital">Tax on gross receipts derived from retail short-term motor vehicle leases or rentals.</span> The county hereby imposes and levies a tax of 1.5 percent of the gross receipts from
               the short-term lease or rental of vehicles at retail to the general public.
               
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               (b)
               
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               <span class="ital">Administration.</span> 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.
               
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               (c)
               
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               <span class="ital">Payment of taxes and filing returns.</span> The taxes levied hereby are due and payable to the county in monthly installments
               on or before the 15th 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 15th
               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.
               
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               (d)
               
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               <span class="ital">Penalties.</span> 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 five percent of the tax due, with an additional
               tax of five percent for each additional month or fraction thereof until the tax is
               paid. The county board of commissioners, for good cause shown, may compromise or forgive
               any penalty or additional tax imposed hereunder.
               
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               (e)
               
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               <span class="ital">Misdemeanor for willful violation.</span> Any person, firm, corporation or association who willfully attempts in any manner
               to evade a tax imposed herein or who willfully fails to pay the tax or make and file
               a return shall, in addition to the penalties provided by law and herein, be guilty
               of a misdemeanor punishable as provided by law.
               
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               (Code 1993, Â§ 66-4; Ord. of 6-6-2006)
               
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            <p class="refstatelaw0" block_type="hang"><b>State Law referenceâ€” </b>
               Gross receipts tax on short-term leases or rentals. G.S. 153A-156.
               
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