<div class="chunk-title">Sec. 70-53. - Payment of taxes and filing of returns.</div>
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               The taxes levied hereby are due and payable to the county monthly, on or before the
               15th day of the month following the month in which the tax accrues. Every entity required
               to collect the tax shall, on or before the 15th day of each month, prepare and render
               a return to the county. If the last day for payment of taxes or filing of returns,
               falls on a holiday, a Sunday, or a Saturday, the deadline shall be extended until
               the next business day. If payment or filing of a return is by mail, the county will
               honor a postmark date affixed by the United States Postal Service. This date must
               be legible; otherwise the payment or return is treated as made when received in the
               collector's office. The county shall design, print, and furnish to all such entities
               the necessary forms for filing returns and instructions to insure the full collection
               of the tax. These tax proceeds shall be placed in a segregated account by the collecting
               entity and are the property of the county. A return filed for this purpose is not
               a public record as defined by section 132-1 of the North Carolina General Statutes
               and may not be disclosed except as provided by law.
               
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            <p class="historynote0">
               (Ord. No. 2000-04, Â§ 4, 11-20-00)
               
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