The county shall administer the tax levied under this chapter. A tax levied under this chapter is due and payable to the County Finance Officer in monthly installments on or before the fifteenth 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 fifteenth 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 under this chapter with the County Finance Officer is not a public record as defined by G.S. § 132-1, and may not be disclosed except as required by law.
(Ord. passed 7-17-91)