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84 <br /> 2021 PROGRAM RECORDS SCHEDULE: LOCAL GOVERNMENT AGENCIES <br /> STANDARD 21:TAX RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 21.09 PRIVILEGE LICENSES,TAXES,AND FEE RECORDS Destroy in office after 3 years.* Authority: <br /> Records concerning the licensing of occupations, G.S. 160A-194 <br /> businesses,trades, professions,and forms of amusement <br /> or entertainment and associated fees and taxes. <br /> N <br /> SEE ALSO:Animal Licensing Records(above), Beer and --I <br /> Wine Taxes and Records(above), Municipal Vehicle Tax x <br /> Records(above),Taxicab and Limousine Tax Records ;U <br /> CD <br /> (below). <br /> 0 <br /> Q <br /> Cn <br /> 21.10 ROOM OCCUPANCY TAX RECORDS Destroy in office after 3 years.* Authority: <br /> Records concerning the administration of room G.S. 160A-215 <br /> occupancy tax records for those municipalities who have <br /> n. <br /> t adopted room occupancy taxes. Confidentiality: <br /> G.S. 105-259 <br /> G.S. 132-1.1(b) <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 /> 75 <br />