The provisions with respect to remedies and penalties applicable to Subchapter VIII (Local Government Sales and Use Tax) of G.S. Ch. 105, as contained in Article 5 and Article 9, Subchapter 1 of G.S. Ch. 105 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under this subchapter, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the town may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(Ord. 2000-06-03, passed 6-19-00)
Statutory reference:
Gross receipts tax on short-term leases or rentals, see G.S. § 160A-215.1(f)