<div class="chunk-title">Sec. 38-5. - Gross receipts tax imposed.</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 imposes and levies a tax of 1Â½ 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 by this section, 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 of returns.</span> The taxes levied by this section 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> For 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 pay 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 board
               of commissioners, for good cause shown, may compromise or forgive any penalty or additional
               tax imposed under this section.
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               (e)
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               Misdemeanor for willful violation. Any person who willfully attempts in any manner
               to evade a tax imposed under this section or who willfully fails to pay the tax or
               make and file a return shall, in addition to the penalties provided by law and in
               subsection (d) of this section, be guilty of a misdemeanor offense and subject to
               punishment in accordance with <a href="" data-chunk-id="COOR_CH1GEPR_S1-14GEPE" class="section-link" data-product-id="13891">section 1-14</a> of this Code.
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               (Code 1995, Â§ 35.01; Ord. No. 2022-03, 2-7-2022)
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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.
               </p></div>