The Tax Collector, as agent for the Town Finance Officer, shall administer and collect the taxes levied herein from every person engaged in the business of short-term leasing or rental of heavy equipment, and the Tax Collector 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 administered in the same manner as the sales and use tax as provided in G.S. Chapter 105, Articles 5 and 9, Subchapter I. In the event a change in the General Statutes relating to any provisions in this subchapter is made by the state legislature, the change shall be made applicable in this subchapter without a formal adoption thereof by the Town Council.
(Ord. 2009-04, passed 4-14-2009)