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 the tax to the Moore County Tax Collector in accordance with the provisions of this chapter. The taxpayer shall include a provision in each retail short-term lease or rental agreement stating that the percentage amount enacted by this chapter of the total lease or rental price, excluding sales tax, is being charged as a tax on gross receipts. 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 Town. The taxpayer shall be liable for the collection thereof and for its payment to the Moore County Tax Collector and the taxpayer's failure to charge or to collect the tax from the customer shall not affect the liability.
(1989 Code, § 119.03) (Ord. 876, passed 6-13-2000) Penalty, see § 117.99