GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1999
SESSION LAW 1999-155
AN ACT TO MODIFY THE CURRITUCK COUNTY ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX.
The General Assembly of North Carolina enacts:
Section 1. Section 1 of Chapter 209 of the 1987 Session Laws, as amended by Chapter 155 of the 1991 Session Laws, reads as rewritten:
"Section 1. Occupancy tax. (a) Authorization
and scope. The Currituck County Board of Commissioners may by
resolution, after not less than 10 days' public notice and after a public
hearing held pursuant thereto, levy a room occupancy tax of three percent
(3%) of the gross receipts derived from the rental of any room, lodging, or
similar accommodation furnished by a hotel, motel, inn, or similar place within
the county that is subject to sales tax imposed by the State under G.S.
105-164.4(a)(3), or from the rental of a campsite within the county. This
tax is in addition to any State or local sales tax. This tax does not
apply to accommodations furnished by nonprofit charitable, educational, or
religious organizations when furnished in furtherance of their nonprofit
purpose.
(a1) Additional occupancy tax. In addition to the tax authorized by subsection (a) of this section, the Currituck County Board of Commissioners may levy a room occupancy tax of one percent (1%) of the gross receipts derived from the rental of accommodations taxable under subsection (a). The levy, collection, administration, and repeal of the tax authorized by this subsection shall be in accordance with the provisions of this act. Currituck County may not levy a tax under this subsection unless it also levies the tax under subsection (a).
(b) A tax levied under
this act shall be levied, administered, collected, and repealed as provided in
G.S. 153A-155. The penalties provided in G.S. 153A-155 apply to a tax
levied under this section. Collection. Every operator of a business
subject to the tax levied under this section shall, on and after the effective
date of the levy of the tax, collect the tax. This tax shall be collected
as part of the charge for furnishing a taxable accommodation. The tax
shall be stated and charged separately from the sales records, and shall be
paid by the purchaser to the operator of the business as trustee for and on
account of the county. The tax shall be added to the sales price and
shall be passed on to the purchaser instead of being borne by the operator of
the business. The Currituck County Tax Collector shall design, print, and
furnish to all appropriate businesses and persons in the county the necessary
forms for filing returns and instructions to ensure the full collection of the
tax.
(c) Administration.
The county shall administer a tax levied under this section. A tax levied
under this section is due and payable to the county tax collector in monthly
installments on or before the 15th day of the month following the month in
which the tax accrues. Every person, firm, corporation, or association
liable for the tax shall, on or before the 15th day of each month, prepare and
render a return on a form prescribed by the county. The return shall
state the total gross receipts derived in the preceding month from rentals upon
which the tax is levied. A return filed with the county tax collector
under this section is not a public record as defined by G.S. 132-1 and may not
be disclosed except as required by law.
(d) Penalties.
A person, firm, corporation, or association who fails or refuses to file the
return required by this section shall pay a penalty of ten dollars ($10.00) for
each day's omission. In case of failure or refusal to file the return or
pay the tax for a period of 30 days after the time required for filing the return
or for paying the tax, there shall be an additional tax, as a penalty, of five
percent (5%) of the tax due in addition to any other penalty, with an
additional tax of five percent (5%) for each additional month or fraction
thereof until the tax is paid. 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 all other penalties provided by
law, be guilty of a misdemeanor and shall be punishable by a fine not to exceed
one thousand dollars ($1,000), imprisonment not to exceed six months, or
both. The Board of Commissioners may, for good cause shown, compromise or
forgive the tax penalties imposed by this subsection.
(e) Use of tax revenue. Currituck County shall use at least seventy-five percent (75%) of the net proceeds of the tax levied under subsection (a) of this section only for tourist related purposes, including construction and maintenance of public facilities and buildings, garbage, refuse, and solid waste collection and disposal, police protection, and emergency services. The remainder of the net proceeds of the tax levied under subsection (a) shall be deposited in the Currituck County General Fund and may be used for any lawful purpose. Currituck County may use the net proceeds of the tax levied under subsection (a1) of this section, to the extent that they are needed, for capital costs, operation, and maintenance of the Currituck Wildlife Museum. Whatever is not needed for the capital costs, operation, and maintenance of the Currituck Wildlife Museum shall be used for tourist-related purposes. As used in this subsection, 'net proceeds' means gross proceeds less the cost to the county of administering and collecting the tax, as determined by the finance officer.
(f) Effective
date of levy. A tax levied under this section shall become effective on
the date specified in the resolution levying the tax. That date must be
the first day of a calendar month, however, and may not be earlier than the
first day of the second month after the date the resolution is adopted.
(g) Repeal.
A tax levied under this section may be repealed by a resolution adopted by the
Currituck County Board of Commissioners. Repeal of a tax levied under
this section shall become effective on the first day of a month and may not
become effective until the end of the fiscal year in which the repeal
resolution was adopted. Repeal of a tax levied under this section does
not affect a liability for a tax that was attached before the effective date of
the repeal, nor does it affect a right to a refund of a tax that accrued before
the effective date of the repeal."
Section 2. County Administrative Provisions. Section 3(b) of S.L. 1997-102, as amended by Section 2 of S.L. 1997-255, Section 2 of S.L. 1997-342, Section 3 of S.L. 1997-364, Section 6 of S.L. 1997-410, and Section 2 of S.L. 1998-14, reads as rewritten:
"(b) This section applies only to Avery, Brunswick, Currituck, Davie, Madison, Nash, Person, Randolph, and Scotland Counties."
Section 3. This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 7th day of June, 1999.
s/ Marc Basnight
President Pro Tempore of the Senate
s/ James B. Black
Speaker of the House of Representatives