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of the business. The County shall design, print, and furnish to <br />all appropriate businesses and persons in the County the <br />necessary forms for filing returns and instructions to ensure the <br />full collection of the tax. <br /> <br /> (c) Administration. The County shall administer a tax <br />levied under this act. A tax levied under this act is due and <br />payable to the County Finance Officer in monthly installments on <br />or before the 15th day of the month following the month in which <br />the tax accrues. Every person, firm, corporation, or association <br />liable for the tax shall, on or before the 15th day of each <br />month, prepare and render a return on a form prescribed by the <br />County. The return shall state the total gross receipts derived <br />in the County. The return shall state the total gross receipts <br />derived in the preceding month from rentals upon which the tax is <br />levied. <br /> <br /> A return filed with the County Finance Officer under this <br />act is not a public record as defined by G.S. 132-1 and may not <br />be disclosed except as required by law. <br /> <br /> (d) Penalties. A person, firm, corporation, or association <br />who fails or refuses to file the return required by this 'act <br />shall pay a penalty of Fifty Dollars ($50.00) for each day's <br />omission. In case of failure or refusal to file the return or <br />pay the tax for a period of thirty (30) days after the time <br />required for filing the return or for paying the tax, there shall <br />be an additional tax, as a penalty, of five percent (5%) of the <br /> <br /> <br />