<div class="chunk-title">Sec. 36-43. - Administration.</div>
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               The tax administrator shall administer and collect the taxies herein from every person
               engaged in the business of short-term leasing or renting of heavy equipment, 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 manner as provided in G.S. ch. 105.
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               (Ord. of 10-6-2008, Â§ 3)
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