In addition to the taxes provided for in the preceding section, the Aldermen of said Town shall have power to levy and collect a privilege or license tax on all subjects, trades, professions, etc., subject to such tax by the provisions of chapter seventy-three, entitled "Towns," Revisal of one thousand nine hundred and five of North Carolina.* The Aldermen of said Town shall meet on or before the fifteenth day of May of each year hereafter and designate the subjects, trades, professions, etc., liable for such privilege or license tax, and levy and fix the amount of such tax and post the same by notice in said Town at three or more public places within the corporate limits of said Town, on or before the twentieth day of May of each year: Provided, however, that they may meet at any time and levy such license tax on shows and other things subject to tax of a transient nature: Provided further, that the Board of Aldermen may exempt from this tax such concerts and exhibitions as are deemed for the public good. All parties liable to the privilege and license tax as aforesaid shall, on the day prescribed for listing State and county taxes, render on oath to the clerk of the Town, or Mayor, in case no clerk shall be appointed (and said Mayor is hereby constituted a commissioner of affidavits for that purpose), a list of such property, subjects, trades, professions, etc., liable to such license or privilege tax, under all rules and penalties prescribed for listing State and county taxes, and if any person or persons shall fail to render such list within the time prescribed for listing State and county taxes, he or they shall pay double the tax assessed on anything for which they are liable.
(Private Laws 1907, Ch. 90, Sec. 8)
Editorial Note: Section 3-1 (Section 8) originally contained a proviso at the end of the first sentence, which proviso rusted to the sale of whiskey. The proviso was omitted as obsolete and now covered by the State A.B.C. laws, G.S. 18A-1 et seq.
"Preceding section" related to levy and rate of ad valorem and poll taxes. It has been omitted, since It is obsolete and superseded by General Law, G.S. 103-271, et seq., and N.C. Constitution, Art. V, See. 1.
*See now G.S. 160A.
Editorial Note: Sections 3-2 through 3-8 of the charter relating to taxation have been deleted from this Code, since they are generally superseded by the uniform tax collection procedures provided under the Machinery Act of 1939, as amended, G.S. 105-271 et seq.