(A) Taxes levied under this subchapter are due and payable when a return is required to be filed. Every taxpayer shall, within the time specified, submit a return to the Tax Administrator on the form prescribed by the Tax Administrator. The taxpayer or the taxpayer's agent must sign the return. Returns of taxpayers are due to the Tax Administrator each month on or before the fifteenth day of the month following the month in which the tax accrues. As provided in G.S. § 160A-208.1, a return shall not be considered a public record and information contained in a return may be disclosed only in accordance therewith.
(B) The return may be filed by personal delivery to the Tax Administrator or by United States mail. Returns submitted by mail shall be deemed to be filed as of the date shown on the postmark affixed by the United States Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the United States Postal Service, the return shall be deemed to be filed when received in the office of the Tax Administrator. The burden of proof shall be on the taxpayer to show that the return was timely filed.
(Ord. 2004-03, passed 9-14-2004)