(A) The tax levied under this section shall be levied, administered, collected and repealed as provided in G.S. § 160A-215. The penalties provided in G.S. § 160A-215 apply to the tax. The room occupancy taxes shall be due and payable to the City’s Finance Officer in monthly installments on or before the fifteenth day of the month following the month in which the tax accrues. Every person, firm, corporation or association liable for the tax shall, on or before the fifteenth day of each month, prepare and render a return on a form which will be prescribed by the city. The return shall state the total gross receipts derived in the preceding month from rentals upon which the tax is levied.
(B) The room occupancy tax return filed shall not be a public record.
(Ord. 02-01, passed 1-29-2002)