HomeMy WebLinkAboutAgenda - 11-03-1997 - 9c ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No.
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 3, 1997
SUBJECT: Triangle Transit Authority Transit Plan Update and Resolution Approving the Levy of a
Rental Vehicle Tax
DEPARTMENT: County Manager PUBLIC HEARING: (Y/N)
BUDGET AMENDMENT: (Y/N)
ATTACHMENT(S):
(1) Resolution by TTA Approving Tax and INFORMATION CONTACT:
letter from Thomas F. Darden John M. Link, Jr.
(2) Transcript of Public Hearing TELEPHONE NUMBERS: --ext. 2300
(3) Resolution for Approving Tax by Orange, Hillsborough 732-8181
Durham and Wake Counties and Regional Chapel Hill 968-4501
Public Transportation Authority Durham 688-7331
Mebane 227-2031
PURPOSE: To receive an update on the Triangle Transit Authority Transit Plan and to consider
the adoption of a resolution approving the levy of a rental vehicle tax of five percent by the
Authority.
BACKGROUND: In August, 1997,the North Carolina General Assembly adopted and the
Governor signed House Bill 1231,An Act to Authorize Supplemental Sources of Revenue for Local
Government Transit Financing. For the Triangle region, this legislation pen-nits up to a five percent
tax on the short term rental of private passenger vehicles and motorcycles. In combination with the
existing vehicle registration fee,passenger fares and investment income, the rental vehicle tax is
sufficient to fund the local/regional share necessary to implement Phase I of the Regional Transit
Plan, including both the regional rail system and expanded regional bus service.
The Triangle Transit Authority Board of Trustees, by the attached resolution passed on September
24, 1997,requests that the Orange County Board of County Commissioners consider adopting a
resolution approving a rental vehicle tax levy of five percent, effective the later of January 1, 1998
or the first day of the second month after the Board of Trustees adopts the Rental Vehicle Tax Levy
Resolution. (See Attachment 1.)
The Triangle Transit Authority conducted a public hearing on the vehicle rental tax on October 22,
1997. (Please see Attachment 2.)
RECOMMENDATION(S): The Manager recommends that the Board of Commissioners adopt
the resolution as presented. (Attachment 3)
Attachment 1 •
2 r
Resolution Approving the Levy of a Rental Vehicle Tax of Five Percent by the
Research Triangle Regional Public Transportation Authority
WHEREAS; in 1989,Durham, Orange, and Wake Counties,the cities of Raleigh and Durham and the
Towns of Cary and Chapel Hill jointly formed the Research Triangle Regional Public Transportation
Authority; and,
WHEREAS; in 1990,during a joint meeting,the Capital Area and Durham-Chapel Hill-Carrboro
Transportation Advisory Committees adopted the Land Use and Public Transportation Action Agenda
which directed that: "The Triangle Transit Authority, in coordination with local governments and
appropriate regional agencies, should evaluate possible corridors and fixed guideway technologies for
potential implementation;"and,
WHEREAS; in 1992,the Triangle Transit Authority began the Triangle Fixed Guideway Study and
jointly developed the scope for the Study in coordination with the Federal Transit Administration, the
state, and the region's units of local government which are members of the Capital Area and Durham-
Chapel Hill-Carrboro Metropolitan Planning Organizations(MPOs); and,
WHEREAS;the Triangle Fixed Guideway Study examined the long term land use and transportation
problems, identified and evaluated alternatives, and recommended implementation of Phase I Regional
Rail service from Durham to North Raleigh as part of Recommendations for a Regional Transit Plan;
and,
WHEREAS; on May 16, 1995,the Orange County Board of Commissioners adopted a Resolution
Supporting the Preliminary Recommendations for a Regional Transit Plan, including a request that the
North Carolina General Assembly establish a permanent funding source permitting the long term
implementation of the Regional Transit Plan; and,
WHEREAS; on February 22, 1995,Recommendations for a Regional Transit Plan were adopted by the
Triangle Transit Authority Board of Trustees after extensive and ongoing public involvement; and,
WHEREAS; on September 25, 1996,the Durham-Chapel Hill-Carrboro Metropolitan Planning
Organization adopted the Interim Comprehensive Transportation Plan which contains Phase I of the
Regional Rail Project as part of the fiscally constrained plan; and,
WHEREAS; on February 20, 1997,the Capital Area Metropolitan Planning Organization Transportation
Advisory Committee adopted the Long Range Transportation Plan- Transit Element which contains
Phase I of the Regional Rail Project as part of the fiscally constrained plan; and,
WHEREAS; the Phase I Regional Rail System will require financing from the Federal, State and
Regional Governments; and,
WHEREAS the North Carolina General Assembly enacted House Bill 1231 "An Act to Authorize
Supplemental Sources of Revenue for Local Government Transit Financing'which was signed by
Governor James B. Hunt,Jr. on August 21, 1997; and,
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WHEREAS; House Bill 1231 amended Subchapter IX of Chapter 105 of the General Statutes by adding
a new Article 50 which permits Regional Public Transportation Authorities to levy up to a five percent
tax on rental vehicle gross receipts; and,
WHEREAS; The Board of Trustees of an Authority may not levy a tax under this section or increase the
tax rate of a tax levied under this section until:
1) the Board of Trustees has held a public hearing on the tax or the increase in the tax rate after
giving at least 10 days' notice of the hearing, and,
2) if the Authority has a special tax board,the special tax board has adopted a resolution
approving the levy of the tax or the increase in the tax rate, and
3) the board of commissioners of each county included in the territorial jurisdiction of the
Authority has adopted a resolution approving the levy of the tax or the increase in the tax rate.
NOW,THEREFORE,BE IT RESOLVED,by the Orange County Board of Commissioners, that the
Orange County Board of Commissioners approves the levy by the Research Triangle Regional Public
Transportation Authority of a rental vehicle tax levy pursuant to Article 50 of Subchapter IX of Chapter
105 of the General Statutes equal to five percent of the gross receipts taxable thereunder derived by
retailers, effective the later of January 1, 1998 or the first day of the second month after the Authority's
Board of Trustees adopts the Rental Vehicle Tax Levy Resolution.
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IrrA
Triangle Transit Authority
September 26, 1997
The Honorable William Crowther,Chairman
Orange County Board of County Commissioners
Orange County Government Services Center
200 S. Cameron
Hillsborough,NC 27602
RE: Approval of Rental Vehicle Tag Levy
Dear Commissioner Crowther:
Since 1989,with County and municipal support,the Triangle Transit Authority has developed a long range Regional
Transit Plan. The plan includes expanding regional bus services and developing a regional rail system connecting
Durham, Orange and Wake Counties. The plan has been endorsed by each unit of government in Orange County,and
the Regional Transit Plan has been incorporated into the long range transportation plans and the Transportation
Improvement Programs(TIPS)for the Capital Area Metropolitan Planning Organization and the Durham Chapel Hill/
Carrboro Metropolitan Planning Organization.
The Regional Transit Plan, like all of our major transportation projects,will be financed by a partnership of State,
Federal and Local/Regional funds. Our entire congressional delegation, including Senators Helms and Faircloth and
Representatives Price, Etheridge and Watt,have worked to obtain federal commitment for the project. Governor Hunt
and Secretary Garrett,through the work of the Governor's Transit 2001 Commission,have provided for the
commitment of the State funds. Now,we must secure the local and regional funds.
In August 1997,the North Carolina General Assembly adopted and the Governor signed House Bill 1231,An Act to
Authorize Supplemental Sources of Revenue for Local Government Transit Financing. For the Triangle region,this
legislation permits up to a five percent tax on the short term rental of private passenger vehicles and motorcycles. In
combination with the existing vehicle registration fee,passenger fares and investment income,the rental vehicle tax is
sufficient to fund the local/regional share necessary to implement Phase I of the Regional Transit Plan, including both
the regional rail system and expanded regional bus service.
The Triangle Transit Authority Board of Trustees,by the attached resolution passed on September 24, 1997, requests
that the Orange County Board of County Commissioners consider adopting a resolution approving a rental vehicle tax
levy of five percent,effective the later of January 1, 1998 or the first day of the second month after the Board of
Trustees adopts the Rental Vehicle Tax Levy Resolution.
We appreciate your continued support for TTA's efforts to develop public transit service for the Triangle Region. If
you have any questions or need further information,please contact Jim Ritchey at 919-406-1710 ext.24.
Sincerely,
Thomas F. Darden, Chair
Board of Trustees
Suite 206, 50 Park Drive A P.O.Box 13787 A Research Triangle Park A North Carolina 27709
Regional Bus:(919)549-9999 AL Office:(919)406-1710 A Fax:(919)990-9127
Attachment 2 S
Triangle Transit Authority Multi-Page TM. Transcript of Public Hearin
Vehicle Rental Tax Public Hearing 10-22-9"
TRIANGLE TRANSIT AUTHORITY
VEHICLE RENTAL TAX
PUBLIC HEARING
TRANSCRIPT OF PROCEEDINGS
Held: October 22, 1997, 5:30 p.m.
At: Triangle Transit Authority
Room 202, 50 Park Drive
Research Triangle Park, NC
Cathy Jones, Court Reporter
CATHY JONES & ASSOCIATES
212 SOUTHERLAND STREET
DURHAM, NORTH CAROLINA 27703
(919) 596-7700
CATHY JONES & ASSOCIATES
(919) 596-7700
6
Triangle Transit Authority Multi-Pager" Transcript of Public Hearing ;
Vehicle Rental Tax Public Hearing 10-22-9
Page 2 - Page
ATTENDEES
1 (Whereupon, the following proceedings commenced
Triangle Transit Authority Board Members
2 at 5:44 p.m_)
Ellen W. ReCkhow, TTA Chair
3 MS. RECKHOW: I'm going to open the public
Rachel A. Willis,TTA Vice-Chair
4 hearing on the rental vehicle tax implementation and
William V. Bell, TTA Treasurer
5 ask our general manager, Jim Ritchey, to introduce
Thomas J. Harrelson, TTA Secretary
6 the item.
Christie Cameron
7 MR. RITCHEY: We have a -- this summer the
Robert Hinshaw
8 General Assembly passed House Bill 1231 and the
Sandy Ogburn
9 Governor signed the legislation. The Act permits
Triangle Transit Authority Staff
10 regional public transportation authorities to levy
Jim Ferrell, Manager of Regional Bus and
Ridesharinq 11 up to a five percent tax on the use of private
Kelly Goforth, Senior Policy Analyst 12 vehicles or the rental of private vehicles.
Joe Hughey, Senior Transportation Planner 13 Now, in order to implement that tax, we
Terri McGoughey, Board Attorney 14 have to go through four steps. The first step is
Cathy Patton, Assistant General Manager 15 that we have each of the units of government to --
for Finance
16 or each of the counties to pass resolutions
Jim Ritchey, General Manager
17 supporting the implementation of the tax or
Patrice Robbins, Administrative Assistant
18 approving the implementation of the tax. The second
John Roberson, Senior Transportation
Engineer 19 step is that we have to have a public hearing
Juanita Shearer-Swink, Senior Transportation 20 concerning the implementation of the -- and this is
Planner
21 not sequential. These things can occur, but they
John Tallmadge, Transportation Planner
22 all have to occur before we approve. But the second
Members of the Public
23 is we have to have a public hearing.
Jim Aaertling, Enterprise Rent-A-Car
24 The third step is the special tax board
25 has to approve the implementation of the tax. And
Page 3 Page
1 TABLE OF CONTENTS 1 the fourth step is the Triangle Transit Authority
2 Opening Remarks by Ms. Reckhow Page 4 2 Board of Trustees has to approve implementation of
3 Remarks by Mr. Ritchey Page 4 3 the tax.
4 Response by Mr. Haertling Page 6 4 Now, we've set forth a schedule which you
5 Close of Meeting by Ms. Reckhow Page 8 5 approved at your last meeting to ask the counties to
6 6 consider resolutions approving this tax. The
7 7 counties are now scheduled with Orange County on
E 8 November the 3rd, Wake County on November the 3rd
9 9 and Durham County on November the 10th. Durham
10 10 County has also decided to hold its own public
11 11 hearing and will do that on the 27th of October.
12 12 With that step,the next step will be the
13 13 actual scheduling for the special tax board. And I
14 14 received yesterday the final appointments for this
15 15 special tax board from Wake County with Les Merritt
16 16 and Vernon Malone appointed from Wake County to the
17. 17 special tax board. So we have the special tax board
18 18 scheduled in early November.
19 19 We are now required to consider public
20 20 comment for the implementation of this tax so that
21 21 this board -- and we will also communicate these
22 22 comments to each of the three county commissions.
23 23 We advertised the public hearing in the newspapers
24 24 of general circulation, both the News and Observer
25 25 and the Herald Sun. And we also are accepting
CATHY JONES & ASSOCIATES Page 2 - Page
(919) 596-7700
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Transcript of Public Hearing Multi-PageT"' Triangle Transit Authority
10-22-97 Vehicle Rental Tax Public Hearing
Page 6 Page 8
1 written comments, if there are any, about this tax 1 keep it below the five percent to keep us from
2 implementation. We have one speaker who has signed 2 having to charge the 13 percent tax to our renters.
3 up for the public hearing. Jim$aertling? 3 That's all I have to say. Thank you.
4 MR.HAERTLING: Haertling. 4 MS. RECKHOw: Thank you. Okay. I guess
5 MR. RITCHEY: Haertling --with Enterprise 5 with that-- are there any other comments? Does
6 Rent-A-Car. Jim, thank you very much for being with 6 anyone else want to speak on this public hearing?
7 us. Jim was also here at a briefing that we had for 7 Okay. I will then close the public hearing and
8 the rental car companies on the 15th of October. 8 thank you for coming.
9 And Jim, welcome and thank you very much. 9 (PROCEEDINGS CONCLUDED AT 5:50 P.M.)
10 And you're welcome to come to the table and talk 10
11 with the board members if you'd like. 11
12 MR.HAERTLING: well, it shouldn't take 12
13 too terribly long. Of course,you've probably 13
14 guessed that Enterprise is opposed to any type of 14
15 rental tax or a tax,just targeting out one segment 15
16 of industry -- in this case, car rental firms. 16
17 You've given the opportunity to approve up to 17
18 another five percent of tax onto our customers. Our 18
19 customers are already taxed at eight percent highway 19
20 use tax rate,which is two percent more than the 20
21 general sales tax rate. So this will place an 21
22 additional burden onto our customers of up to 13 22
23 percent. 23
24 And people flying to the airport have to 24
25 pay another 10 percent to RDU,which comes up to 23 25
Page 7 Page 9
1 percent total tax surcharge types of charges that 1 STATE OF NORTH CAROLINA
2 our customers will need to pay to finance other 2 COUNTY OF DURHAM
3 operations that don't complement or don't truly 3 CERTIFICATE
4 benefit the rental car industry. 4
5 A lot of people think that this tax on 5 I, Cathy Jones, Shorthand Reporter and
6 rental cars is taxing folks from out of town because 6 Notary Public in and for the State of North
7 everybody flies into the airport and rents a car 7 Carolina, do hereby certify I reported in machine
8 there. That's not the case. We've got over 7,000 8 shorthand the proceedings had on October 22, 1997 to
9 renters who rent cars from us every month who live 9 the best of my hearing and ability to understand,
10 in the Triangle. I don't know if a lot of you 10 that the foregoing pages, numbered from 1 to 9,
11 realize that when you do have the opportunity to 11 inclusive,were typed under my personal supervision
12 vote on this additional five percent tax. 12 and constitute a true record of said proceedings.
13 We feel it's unfair to single out one 13 1 further certify that I am neither
14 specific industry. We think that also you might not 14 attorney or counsel for, nor related to or employed
15 be aware that there are a lot of people locally who 15 by, any attorney or counsel employed by the parties
16 rent cars. Seven thousand people a month-- that's 16 hereto or financially interested in the action.
17 quite a handful. And also we're already expected to 17 IN WITNESS WHEREOF,I have hereto set my
18 meet that eight percent tax burden from the General 18 hand and affixed my official seal, this the 23rd day
19 Assembly as well as six percent for any other goods 19 of October, 1997.
20 and purchases. 20
21 With that in mind, we ask you -- first of 21 CATHY JONES,NOTARY PUBLIC
22 all, if you think a zero percent would be a good 22 My Commission Expires: 1-18-94
23 percentage, we'd be wholeheartedly behind that. But 23
24 if you feel you do need to impose some type of a tax 24
25 on the rental car industry, that you could possibly 25
Page 6 - Page 9 CATHY JONES & ASSOCIATES
(919) 596-7700
Attachment 3
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Resolution Requesting the Durham County, Orange County, and Wake County Boards of
County Commissioners, and the Research Triangle Regional Public Transportation
Authority Special Tax Board to Adopt a Resolution Approving the Levy of a Rental
Vehicle Tax
WHEREAS; in 1989, Durham,Orange,and Wake Counties,the Cites of Raleigh and Durham and the
Towns of Cary and Chapel Hill jointly formed the Research Triangle Regional Public Transportation
Authority, and,
WHEREAS; in 1990, during a joint meeting,the Capital Area and Durham-Chapel Hill-Carrboro
Transportation Advisory Committees adopted the Land Use and Public Transportation Action Agenda
which directed that: "The Triangle Transit Authority, in coordination with local governments and
appropriate regional agencies, should evaluate possible corridors and fixed guideway technologies for
potential implementation;"and,
WHEREAS; in 1992,the Triangle Transit Authority began the Triangle Fixed Guideway Study and
jointly developed the scope for the Study in coordination with the Federal Transit Administration,the
state, and the region's units of local government which are members of the Capital Area and Durham-
Chapel Hill-Carrboro Metropolitan Planning Organizations(MPOs); and,
WHEREAS;the Triangle Fixed Guideway Study examined the long term land use and transportation
problems, identified and evaluated alternatives, and recommended implementation of Phase I Regional
Rail service from Durham to North Raleigh as part of Recommendations for a Regional Transit Plan;
and,
WHEREAS; on February 22, 1995,Recommendations for a Regional Transit Plan were adopted by the
Triangle Transit Authority Board of Trustees after extensive and ongoing public involvement; and,
WHEREAS; Durham, Orange,and Wake Counties,the Cites of Raleigh and Durham and the Towns of
Cary and Chapel Hill each received and supported Triangle Transit Authority's Recommendations for a
Regional Transit Plan, and,
WHEREAS; on September 25, 1996,the Durham-Chapel Hill-Carrboro Metropolitan Planning
Organization adopted the Interim Comprehensive Transportation Plan which contains Phase I of the
Regional Rail Project as part of the fiscally constrained plan; and,
WHEREAS; on February 20, 1997,the Capital Area Metropolitan Planning Organization Transportation
Advisory Committee adopted the Long Range Transportation Plan- Transit Element which contains
Phase I of the Regional Rail Project as part of the fiscally constrained plan; and,
WHEREAS;the Phase I Regional Rail System will require financing from the Federal, State and
Regional Governments, and,
WHEREAS;the North Carolina General Assembly enacted House Bill 1231 "An Act to Authorize
Supplemental Sources of Revenue for Local Government Transit Financing which was signed by
Governor James B. Hunt,Jr. on August 21, 1997,and,
18
9
WHEREAS; House Bill 1231 amended Subchapter IX of Chapter 105 of the General Statutes by adding
a new Article 51 which permits Regional Public Transportation Authorities to levy up to a five percent
tax on rental vehicle gross receipts,and,
WHEREAS; The Board of Trustees of an Authority may not levy a tax under this section or increase the
tax rate of a tax levied under this section until:
1) the Board of Trustees has held a public hearing on the tax or the increase in the tax rate after
giving at least 10 days' notice of the hearing,and,
2) if the Authority has a special tax board,the special tax board has adopted a resolution
approving the levy of the tax or the increase in the tax rate, and
3) the board of commissioners of each county included in the territorial jurisdiction of the
Authority has adopted a resolution approving the levy of the tax or the increase in the tax rate.
NOW, THEREFORE, BE IT RESOLVED, by the Research Triangle Regional Public Transportation
Authority Board of Trustees,that:
1. The Board of Trustees sets the time and place for the public hearing required prior to considering the
rental vehicle tax as October 22, 1997,at 5:30 PM,at 50 Park Drive Suite 206,Research Triangle
Park,North Carolina,and the General Manager is directed to advertized the public hearing; and,
2. The Board of Trustees requests that the Research Triangle Regional Public Transportation Authority
Special Tax Board consider the approval of a rental vehicle tax levy of five percent effective the later
of January 1, 1998 or the first day of the second month after the Board of Trustees adopts the Rental
Vehicle Tax Levy Resolution, and
3. The Board of Trustees requests that the Durham County,Orange County,and Wake County Boards
of County Commissioners consider the approval of a rental vehicle tax levy of five percent effective
the later of January 1, 1998 or the first day of the second month after the Board of Trustees adopts
the Rental Vehicle Tax Levy Resolution.
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