(A) 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.
(B) A return filed for this purpose is not a public record, as defined by G.S. § 132-1 and may not be disclosed, except as required by law.
(Res. passed 6-5-00)