§ 32.24 TAXPAYER TO KEEP RECORDS.

   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)

§ 32.25 TAX COLLECTOR TO PROVIDE FORMS.

   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)

§ 32.26 SITUS.

   The transaction giving rise to the tax levied in this subchapter shall be deemed to have occurred at the location of the entity from which the customer takes delivery of the vehicle.

(Ord. passed 6-13-2000)

§ 32.27 PENALTIES AND REMEDIES.

   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

§ 32.28 ADMINISTRATION.

   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.