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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, Subchapter 1, Article 5 and Article 9 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under this Ordinance, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the City of Monroe may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(Ord. O-2000-28, passed 6-6-00)
Gross receipts tax on short-term leases or rentals, see G.S. § 160A-215.1(f)