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82 <br /> 2021 PROGRAM RECORDS SCHEDULE: LOCAL GOVERNMENT AGENCIES <br /> STANDARD 21:PROGRAM OPERATIONAL RECORDS-TAX RECORDS(FOR MUNICIPALITIES) <br /> Records received and created by a municipality for the purposes of collecting taxes. For County Tax Administration records,please refer to the separate <br /> County Tax Administration Program Schedule. <br /> N <br /> STANDARD 21:TAX RECORDS <br /> ITEM# <br /> v <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION x <br /> �7 <br /> 21.01 ANIMAL LICENSING RECORDS Destroy in office after 3 years.* Authority: CD <br /> Records concerning the licensing of dogs,cats,and other G.S. 160A-212 0 <br /> animals by the municipality. Includes owner and animal Cn <br /> n information and record of fees paid. Confidentiality: <br /> t <br /> G.S. 105-259 <br /> G.S. 132-1.1(b) <br /> G.S. 132-1.2 v <br /> G.S. 160A-208.1 <br /> 21.02 BEER AND WINE TAXES AND RECORDS Destroy in office after 3 years.* Authority: <br /> Records concerning the levy of privilege taxes on beer G.S. 105-133.77-79 <br /> and wine. <br /> 21.03 BICYCLE LICENSE PLATE RECORDS Destroy in office after 1 year.* Confidentiality: <br /> Records concerning issuance of license plates for bicycles. G.S. 105-259 <br /> n_ G.S. 132-1.1(b) <br /> t <br /> G.S. 132-1.2 <br /> G.S. 160A-208.1 <br /> *No destruction of records may take place if audits or litigation are pending or reasonably anticipated. See AUDITS, LITIGATION,AND OTHER OFFICIAL ACTION, <br /> page A-5. <br /> +The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that Natural and Cultural <br /> Resources has scheduled with the disposition instruction 'destroy when reference value ends." Please use the space provided. <br /> 73 <br />