The Tax Administrator shall administer and collect the taxes levied herein from every person engaged in the business of short-term leasing or rental of vehicles, and the Tax Administrator may promulgate additional rules and regulations necessary for implementation of the taxes. 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, Articles 5 and 9, Subchapter I.
(Ord. 2004-03, passed 9-14-2004)