§ 120.05 TAXPAYER TO KEEP RECORDS.

   The taxpayer shall keep and preserve suitable records of the gross receipts received by the taxpayer in the conduct of business and other books or accounts as may be necessary to determine the amount of the tax for which the 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 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 or her duly authorized agent.

(Ord. 00-27, passed 6-27-2000) Penalty, see § 120.99

§ 120.06 TAX COLLECTOR TO PROVIDE FORMS.

   (A)   The Tax Collector shall design, prepare, print and make available to all taxpayers operating within the municipal boundaries of the city forms and instructions for filing returns to ensure a full collection of and an accounting for taxes due.

   (B)   The failure to any taxpayer to obtain and receive forms shall not relieve the taxpayer from the payment of the tax at the time and in the manner provided.

(Ord. 00-27, passed 6-27-2000)

§ 120.07 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. 00-27, passed 6-27-2000)

§ 120.08 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. Ch. 105, Subch. 1, Art. 5.

(G.S. § 160A-215.1(d)) (Ord. 00-27, passed 6-27-2000)

§ 120.09 AUTHORITY.

   This chapter is enacted pursuant to the provisions of G.S. § 160A-215.1. Any and all existing ordinances or portions thereof which are in conflict herewith are hereby repealed.

(Ord. 00-27, passed 6-27-2000)

§ 120.10 EFFECTIVE DATE.

   This chapter and the taxes thereby levied and imposed shall become effective 7-1-2000.

(Ord. 00-27, passed 6-27-2000)

§ 120.99 PENALTY.

   The provisions with respect to remedies and penalties applicable to G.S. Ch. 105, Subch. VIII (Local Government Sales and Use Tax), as contained in G.S. Ch. 105, Art. 5 and Art. 9, Subchapter 1 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under this chapter, to the extent that the same are not inconsistent with the provisions hereof. The City Council may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.

(G.S. § 160A-215.1(f)) (Ord. 00-27, passed 6-27-2000)