<div class="chunk-title">Sec. 36-21. - Administration.</div>
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               The tax administrator shall administer and collect the taxes levied herein from every
               person engaged in the business of shortterm leasing or rental of vehicles, and the
               tax administrator may promulgate additional rules and regulations necessary for implementation
               of the taxes. In addition to the provisions herein, the levy and collection of the
               taxes herein imposed shall be administered in the same manner as the sales and use
               tax as provided in G.S. 105-164.1 et seq. and G.S. 105-228.90 et seq.
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               (Code 1984, Â§ 14-93; Ord. of 6-19-2000, Â§ 3)
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