(A) The tax collector may use any of the following methods to collect a deficiency or delinquent taxes:
(1) A civil penalty with § 10.18;
(2) Equitable remedies. In addition to the remedies set forth in this section and § 10.19 of the town code, and in compliance with G.S. § 160A-175(d), the town may seek an injunction against any person who conducts a business in violation of this chapter.
(3) The remedies of levy and sale and attachment and garnishment, in accordance with G.S. 160A-207;
(4) The remedies of levy and sale of real and personal property of the taxpayer within the town in accordance with the provisions of G.S. 105-109.
(B) Any person who commences or continues to conduct a business taxed under this chapter without payment of the tax is liable for the additional tax of five percent each 30 days, imposed by G.S. 105-109.
(C) Any business/privilege license invoice older than three years, regarding a business that the town no longer regards as active, may be removed from the list of receivable accounts in the town's financial statement. At least annually, the tax collector will present the Board of Commissioners with a list of uncollectible accounts, requesting the Board's approval for a formal write-off of such accounts. The town will use all available means to collect these accounts to include but not be limited to: bank attachment and payroll garnishment where applicable, debt set-off, etc.
(Ord. 15-25, passed 12-12-16)