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§ 32.04 REPORT AND PAYMENT OF TAX.
   Taxes levied under this chapter are due and payable when a return is required to be filed. Every taxpayer shall, within the time specified, submit a return to the Tax Collector on the form prescribed by the Tax Collector. A return must be signed by the taxpayer or the taxpayer's agent. Returns of taxpayers are due to the Tax Collector each month on or before the fifteenth day of the month following the month in which the tax accrues. As provided in G.S. § 160A-208.1, a return shall not be considered a public record and information contained in a return may be disclosed only in accordance therewith.
(Ord. 2000-10, passed 6-12-00) Penalty, see § 32.99
§ 32.05 TAXPAYER TO KEEP RECORDS.
   The taxpayer shall keep and preserve suitable records of the gross receipts received by such taxpayer in the conduct of business and such other books or accounts as may be necessary to determine the amount of the tax for which such taxpayer is liable under the provisions of this chapter. It shall be the duty of the taxpayer to keep and preserve for a period of three years all such records of gross receipts and other books and accounts described. All records books and accounts herein described shall be open for examination at all reasonable hours during the day by the Tax Collector or his duly authorized agent.
(Ord. 2000-10, passed 6-12-00)
§ 32.06 TAX COLLECTOR TO PROVIDE FORMS.
   The Tax Collector shall design, prepare, and make available to all taxpayers operating within the municipal boundaries of the village forms and instructions for filing returns to insure a full collection of and an accounting for taxes due. The failure of any taxpayer to obtain or receive forms shall not relieve such taxpayer from the payment of the tax at the time and in the manner provided herein.
(Ord. 2000-10, passed 6-12-00)
§ 32.07 SITUS.
   The transaction giving rise to the tax herein levied shall be deemed to have occurred at the location of the entity from which the customer takes delivery of the vehicle.
(G.S. § 160A-215.1(b)) (Ord. 2000-10, passed 6-12-00)
§ 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)
§ 32.99 PENALTY.
   The provisions with respect to remedies and penalties applicable to G.S. Chapter 105, Subchapter VIII (Local Government Sales and Use Tax), as contained in G.S. Chapter 105, Articles 5 and 9 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under the ordinance, to the extent that the same are not inconsistent with the provisions hereof. The Village Council may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(G.S. 160A-215.1(f)) (Ord. 2000-10, passed 6-12-00)