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That the Board of Commissioners of the Town of Coats shall, not oftener than annually, levy a tax on real and personal property situated within the limits of said town, not exceeding fifty cents on each one hundred dollars’ valuation, the constitutional equation to be ever observed.
(Pr. L. 1907, C. 409, Sec. 12)
Constitutional reference:
Reference to a poll tax in this section has been deleted. Poll taxes prohibited, see North Carolina Constitution, Article V, Section 1.
Statutory reference:
Ad valorem taxation permitted up to $1.50 per $100 appraised valuation of property, see G.S. § 160A-209
That the said Board shall have the power, not oftener than annually, to impose and collect license taxes for the privilege of carrying on business or doing within the corporation any of the acts named in this section, viz.: on all circuses, shows, exhibitions for reward, all gift enterprises, each billiard or pool table, bowling alley or alley of a like kind, bagatelle table or any other table, stand, or place for any other game or play, with or without name, unless such alley, stand, place, or game or table is kept for private amusement or exercise alone and not prohibited by law and not kept or used in connection with any place where liquors are sold; every merchant, peddler, grocer, druggist, and other trader who, as principal or agent, carries on the business of buying and selling goods, wares, or merchandise of whatsoever name or description; hotels, boarding houses, restaurants, and eating houses; auctioneers, commission merchants or agents, brokerage factors, or other persons who deal upon a brokerage or percentage basis; life or fire insurance agents and sewing machine agents, lightning rod agents; every horse or mule drover or person who buys and sells or receives horses or mules or both for sale, and every person who keeps horses or mules for hire; every itinerant dentist or medical practitioner, portrait or miniature painter, and every person taking likenesses of the human face; on every itinerant soliciting orders for portraits, pictures, and other like articles who delivers the same; every butcher or dealer in fresh meats; barber shops, fresh fish dealers—said Board shall have power to regulate the sale of fresh meats and fresh fish by restricting their sale to certain localities in said town; every huckster, trader, merchant, or his or their agents, who buy products for sale upon other markets; every owner or driver of a dray used for transportation of passengers for hire within or without said town; upon all persons, corporations, firms, or franchises within the Town of Coats that may be taxed by the General Assembly; upon all dogs. The Board shall use the proceeds of this taxation to defray the expenses of the town and for the improvement thereof, and the same shall be deposited and covered into the general fund in the hands of the treasurer in like manner as other moneys are by said treasurer received and deposited.
(Pr. L. 1907, C. 409, Sec. 15)
Cross-reference:
Schedule of privilege license taxes, see § 110.09 of this code of ordinances
Statutory reference:
Privilege license taxes, see G.S. § 160A-211
That all license taxes shall be collected by the Chief of Police or Tax Collector, who shall collect the same and issue a license therefor, signed by the Mayor and countersigned by the Clerk, which license shall not extend beyond June first next after it is issued, and which license shall be taken from a book of blanks to be furnished by the Board, and it shall be the duty of the Clerk to number consecutively each and every license issued and keep a true and full stub thereof in said blank license book and, when removed from said license book, it shall thereupon be immediately chargeable against said Chief of Police or Tax Collector; and no license not so issued shall be valid as evidence of a payment of the sum therein named, or for the purpose of carrying on the business or other act therein designated; provided that in proper cases said Board may relieve said Chief of Police or Tax Collector from the charge therefor upon his presentation to said Board of said license so taken from said book, and then the Clerk, after order thereto, exhibiting to said Board a proper entry across the face of the corresponding stub thereof of the final disposition of such license, and that the same be destroyed by said Board at the meeting wherein the other acts herein mentioned with reference thereto occur; provided further that the signature of the said Mayor may be by stamp or stencil, and that of said Clerk shall be only upon detachment of said license from said license book.
(Pr. L. 1907, C. 409, Sec. 16)
Statutory reference:
Privilege license tax administration, G.S. §§ 105-33 et seq.
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