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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)
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)
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)