Levy Tax on Gross Receipts from Retail Short-Term Lease or Rental of Motor Vehicles
RANDOLPH COUNTY BOARD OF COMMISSIONERS
Randolph County Office Building Q 725 McDowell Road Q Post Office Box 4728
Asheboro, North Carolina 27204-4728 0 Telephone: (910) 318-6300
AN ORDINANCE
Levying Tax on Gross Receipts Derived from
Retail Short-term Lease or Rental of Motor Vehicles
WHEREAS, the North Carolina General Assembly has ratified Senate Bill 1076,
signed into law as Session Law 2000-2 and effective for taxable years beginning on or
after July 1,2000; and
WHEREAS, this act repealed the property tax on certain vehicles leased or rented
under retail short-term leases or rentals and authorized counties to replace the lost tax
revenue through enactment of a local tax on gross receipts derived from retail short-
term leases or rentals;
NOW, THEREFORE, BE IT ORDAINED by the Randolph County Board of
Commissioners that:
1. The County of Randolph hereby imposes and levies a tax of one and one-half
percent of the gross receipts from the short-term lease or rental of vehicles at retail to
the general public.
2. 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.
3. 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 insure the full collection of the tax. A return filed
for this purpose is not a public record as defined by Section 132-1 of the North
Carolina General Statutes and may not be disclosed except as required by law.
Ï TOLL FREE NUMBERS Ï
Greensboro Area: 218-4300 / Archdale-Trinity Area: 819-3300 / Liberty Area: 218-4300
4. In case of failure or refusal to file a return or pay the tax for a period of thirty
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.
5. 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.
6. The short-term rental or leased vehicle gross receipts tax levied herein shall
become effective August 1, 2000.
This is the 10th day of July, 2000.