§ 32.08  ADMINISTRATION.
   In addition to the provisions herein, the levy and collection of the taxes herein imposed shall be otherwise administered in the same manner as the sales and use tax as provided in G.S. Chapter 105, Article 5, Subchapter 1.
(G.S. § 160A-215.1(d))  (Ord. 2000-10, passed 6-12-00)