(A) Imposition of tax. Any person operating as an itinerant peddler or salesperson shall obtain prior to the beginning of their operation, a business license from the Revenue Collector for each and every peddler or salesperson, driver or other persons assisting in the sale or solicitation for the sale of merchandise, in the maximum amount allowed by G.S. § 105-53.
(B) Exemption from tax. This section shall not apply to any person who is duly registered under the general statutes of the state and under the general tax code of the city.
(‘70 Code, § 14-11) (Am. Ord. 2016-51, passed 9-19-16; Am. Ord. 2017-61, passed 12-4-17) Penalty, see § 10.99
Statutory reference:
Taxation of peddlers generally, see G.S. § 105-53