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0 2 2 <br />may not disclose the information to any other person unless the disclosure is made for <br />one of the following purposes: <br />(5d) To provide the following information to a county or city on an annual <br />basis, when the county or city needs the information for the <br />administration of its local prepared food and beverages tee,;, <br />Oeettpafl <br />tax, room occupancy tax, vehicle rental tax or heavy <br />equipment rental tax: <br />a. The name, address, and identification number of retailers who <br />collect the sales and use taxes imposed under Article 5 of this <br />Chapter and may be engaged in a business subject to a--dal <br />.one or <br />more of these local taxes. <br />b. The name, address, and identification number of a retailer <br />audited by the Department of Revenue regarding the sales and <br />use taxes imposed under Article 5 of this Chapter, when the <br />Department determines that the audit results may be of interest <br />to the county or city in the administration of s loci Pend <br />food and beN rages tax er room one or more of <br />these local taxes. <br />SECTION 5. Section 1 of this act is effective for taxes imposed for taxable <br />years beginning on or after July 1, 2009. The remainder of this act is effective when it <br />becomes law. A tax imposed under G.S. 153A-156.1 or G.S. 160A-215.2, as enacted by <br />this act, may not become effective before January 1, 2009. <br />In the General Assembly read three times and ratified this the 8`~ day of July, <br />2008. <br />s/ Beverly E. Perdue <br />President of the Senate <br />s/ Joe Hackney <br />Speaker of the House of Representatives <br />s/ Michael P. Easley <br />Governor <br />U <br />Approved 8:06 p.m. this 2°d day of August, 2008 <br />SL2008-0144 <br />Session Law 2008-144 <br />Page 3 <br />