<div class="chunk-title">Sec. 14-204. - Report and payment of tax.</div>
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            <p class="p0">
               Taxes levied under this article are due and payable when a return is required to be
               filed. Every taxpayer shall, within the time specified, submit a return to the tax
               collector on the form prescribed by the tax collector. A return must be signed by
               the taxpayer or the taxpayer's agent. Returns of taxpayers are due to the tax collector
               each month on or before the 15th day of the month following the month in which the
               tax accrues. As provided in G.S. 160A-208.1, a return shall not be considered a public
               record and information contained in a return may be disclosed only in accordance therewith.
               </p>
            <p class="historynote0">
               (Ord. of 2-5-2001)
               </p></div>