The tax shall be paid to the tax collector at the time and in the form and manner provided for the payment of sales and use taxes pursuant to and in accordance with G.S. section 105-164.16 as the same applies to a taxpayer who is consistently liable for more than one hundred dollars ($100.00) but less than ten thousand dollars ($10,000.00) a month. As applicable to sales and use taxes, such a taxpayer must file a return and pay the taxes due on a monthly basis. The tax shall be due and payable when a return is required to be filed.
(Ord. No. O-02-06-18-1, 6-18-02)