Section
General Provisions
115.01 Definitions
115.02 Levied upon certain businesses; transfer; authority of City Council
115.03 Engaging in business without license
115.04 License year; proration of tax for half-year
115.05 Required for every separate business
115.06 Required for each place of business
115.07 Display
115.08 Refund or abatement of tax on discontinuance of business
115.09 Schedule of taxes
115.99 Penalty
Statutory reference:
Municipal authority to levy privilege license taxes, G.S. § 160A-211.