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1 quarter on or before the last day of the month following the end of the quarter in which the tax accrues. As provided in G.S. § 153A-148.1, a return shall not be considered a public record and information contained in a return may be disclosed only in accordance therewith. [G.S. § 153A-156.1(c)] ' Section 5. Taxpayer to Keel 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 Resolution. It shall be the duty of the taxpayer to keep and preserve for a ' period of three yeazs 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 Finance Officer of the Finance Officer's duly authorized agent. 1 1 Section 6. Tax Collector to Provide Forms. The Finance Officer shall design, prepare, print and make available to all taxpayers operating within the boundaries of Cabarrus County 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. Section 7. Situs. Gross receipts from the short-term lease or rental of heavy equipment aze subject to the tax imposed by this Resolution if the place of business from which the heavy equipment is delivered is located within the boundazies of Cabarrus County. [G.S. §153A-156.1(b)] Section 8. Penalties and Remedies. The provisions with respect to penalties and collection remedies that apply to the payment of sales and use taxes under Articles 5 and 9 of Chapter 105 of the General Statutes shall be applicable in like manner to the tax authorized to be levied and collected under this Resolution, to the extent that the same are not inconsistent with the provisions hereof. The Finance Officer may exercise any power the Secretary of Revenue may exercise in imposing these penalties and remedies. [G.S. 153A-156.1(d)] Section 9. Severability. If any section, clause, or provisions of this Resolution shall be found to be invalid, the validity of the remaining sections, clauses or provisions shall not be affected thereby. 156.1. Section 10. Authori .This Resolution is enacted pursuant to the provisions of G.S. § 153A- Section 11. Effective Date. This Resolution and the taxes thereby levied and imposed shall become effective January 1, 2009. Adopted this the 20~' day of October, 2008. ATTEST: G. Kay Honeycutt Clerk to the Boazd H. Jay White, Sr., Chairman Cabarrus County Board of Commissioners Approved as to Form: Richazd M. Koch County Attorney Item# 23 Attachment number 1 F-21 Page 295 of 468