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Session Laws-- 1959 CHAPTER 658 receipts derived from the rental of any room. lodging, or similar accommodation furnished by a hotel, motel, inn. or similar place within the coun,t,ty that is subject to sales tax imposed by the State under G.S. 105-164.4(3). 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. (b) Collection. On and after the effective date of the levy of the tax. every operator of a business subject to the tax levied under this act shall 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 on 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 county 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) Admi,fistrafion. The county shall administer a tax levied under this act. A tax levied under this act is due and payable to the Cabarrus Coun~ Finance Officer in monthly installments on or before the 15th day of the month i'bllowing 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 I~y the count'. The return shall state the total gross receipts derived in the county in the preceding month from rentals upon which the tax is levied. A return filed with the county finance officer under this act is not a public record as defined by G.S. 132-I 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 act shall pay a penalty of fifty dollars ($50.00) 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 mx. there shall be an additional tax. as a penally, of five percent (5%) of the tax due 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 act 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 guilt>, of a misdemeanor and shall be punishable bv a fine not to exceed one thousand dolhrs ($1.000). in~prisonment not to exceed six months, or both. The board of commissioners may. for good 1833