<div class="chunk-title">Sec. 14-209. - Administration.</div>
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               In addition to the provisions in this article, the levy and collection of the taxes
               imposed in this article shall be otherwise administered in the same manner as the
               sales and use tax as provided in G.S. ch. 105, subch. I, art. 5.
               </p>
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               (Ord. of 2-5-2001)
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