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(A) Every person engaged in the business of the short-term lease or rental of vehicles at retail to the general public shall collect, at the time of the lease or rental, the tax herein levied, place the tax so collected in a segregated account, and thereafter remit such tax to the Tax Collector in accordance with the provisions of this subchapter. The taxpayer shall include a provision in each retail short-term lease or rental agreement stating that the percentage amount enacted by this subchapter of the total lease or rental price, excluding sales tax, is being charged as a tax on gross receipts.
(B) The amount of the tax shall be stated separately from the lease or rental and shown separately on the taxpayer’s records. The tax shall be paid by the customer to the taxpayer as trustee for and on account of the city. The taxpayer shall be liable for the collection thereof and for its payment to the Tax Collector, and the taxpayer’s failure to charge or to collect the tax from the customer shall not affect such liability.
(Prior Code, § 33.17) (Ord. passed 6-13-2000)
(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 Collector on the form prescribed by the Tax Collector.
(B) A return must be signed by the taxpayer or the taxpayer’s agent. Returns of taxpayers are due to the Tax Collector each month on or before the fifteenth day of each 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.
(Prior Code, § 33.18) (Ord. passed 6-13-2000)
Statutory reference:
Related provisions, see G.S. § 160A-208.1
The taxpayer shall keep and preserve suitable records of the gross receipts received by such taxpayer in the conduct of business and such other books or accounts as may be necessary to determine the amount of the tax for which such taxpayer is liable under the provisions of this subchapter. It shall be the duty of the taxpayer to keep and preserve for a period of three years all such records of gross receipts and other books and accounts described. All records, books, and accounts herein described shall be open for examination at all reasonable hours during the day by the Tax Collector or his or her duly authorized agent.
(Prior Code, § 33.19) (Ord. passed 6-13-2000)
The Tax Collector shall design, prepare, print, and make available to all taxpayers operating within the municipal boundaries of the city forms and instructions for filing returns to ensure a full collection of and an accounting for taxes due. The failure of any taxpayer to obtain or receive forms shall not relieve such taxpayer from the payment of the tax at the time and in the manner provided.
(Prior Code, § 33.20) (Ord. passed 6-13-2000)
The provisions (with respect to remedies and penalties applicable to G.S. Chapter 105, as contained in G.S. Chapter 105, Article 5, Subchapter VIII, and G.S. Chapter 105, Article 9, Subchapter I, thereof) shall be applicable in like manner to the tax authorized to be levied and collected under this subchapter, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the city may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(G.S. § 160A-215.1(f)) (Ord. passed 6-13-2000)
Statutory reference:
Related provisions, see G.S. Chapter 105; G.S. Chapter 105, Article 5, Subchapter VIII; and G.S. Chapter 105, Article 9, Subchapter I
In addition to the provisions in this subchapter, 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, Article 5, Subchapter I.
(G.S. § 160A-215.1(d)) (Ord. passed 6-13-2000)
Statutory reference:
Related provisions, see G.S. Chapter 105, Article 5, Subchapter I.