§ 16-18. Duties of tax collector

Latest version.

(a) The town finance director, acting as tax collector, is hereby designated as the proper town official to collect license taxes and to issue privilege licenses.

(b) The tax collector shall make any investigation necessary to determine the tax liability of persons engaged in business within the town. If necessary, the tax collector is authorized to enter upon the premises of any such business during normal business hours for the purpose of determining whether this article has been complied with.

(Ord. of 12-20-83, § 3)

refstatelaw

Similar provisions, G.S. § 105-33(i).

                    
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