Section
110.01 Definitions
110.02 Construction
110.03 Applicability of chapter provisions
110.04 Levy of tax
110.05 Period of license; due date; annual license
110.06 Proration of tax
110.07 Refunds
110.08 License required for every separate business
110.09 Exemptions
110.10 Registration process
110.11 Application for privilege license
110.12 Reasons for refusal or revocation of license
110.13 Unqualified applicants; right to conference
110.14 Tax collector to issue license; payment of tax a prerequisite
110.15 Procedure when amount of tax disputed
110.16 Revocation; conference
110.17 Record of conferences
110.18 Form and contents of license
110.19 Assignments
110.20 Changes in business conducted by licensee during tax year
110.21 Tax collector to furnish duplicates
110.22 Providing notice to applicant or licensee
110.23 Responsibility of business owner to determine whether tax/fee due
110.24 Tax collector to investigate
110.25 Keeping records
110.26 Duty to permit inspection
110.27 Displaying license
110.28 Notice of deficiency
110.29 Request for conference
110.30 Deficiency to become final if conference not requested
110.31 Procedures when conference held
110.32 Collection of deficiency or delinquent taxes
110.33 Releases
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
BUSINESS. Each trade, occupation, profession, business and franchise taxed or assessed a registration fee under this chapter. The authority to require a privilege license and tax upon an individual business is bestowed upon the town by the North Carolina General Assembly, which authority is amended from time to time. "Person" as used in this chapter means any individual, company, corporation, firm or other entity.
BUSINESS WITHIN THE TOWN. A person maintains a business location in the town, or if, either personally or through agents, he solicits or transacts business within the town; or picks up or delivers goods, or delivers services within the town.
CONDUCTS BUSINESS. A person, firm, corporation or other entity engages in one act of any business within the town as defined in this chapter.
(Ord. 15-25, passed 12-12-16)
This chapter is enacted for revenue and regulatory purposes. Therefore, it should be construed to require payment of the maximum tax or fee permitted under its terms. In addition, issuance of a license pursuant to this chapter does not excuse a licensee from compliance with any other applicable ordinance or statute. This chapter does not prevent the town from imposing license taxes or fees on additional businesses, from increasing or decreasing the amount of any license tax or fee, or from regulating any business paying such license tax or fee.
(Ord. 15-25, passed 12-12-16)
(A) Privilege license. An annual privilege license tax as listed in the consolidated fee schedule is hereby levied on all such businesses conducted within the town. Those businesses subject to an annual privilege tax imposed by the State of North Carolina or otherwise exempted from local privilege license taxes by State law are exempt from the town's privilege license tax.
(B) Business registration fee. An annual registration fee as listed in the consolidated fee schedule is hereby imposed on all such businesses conducted within the town.
(Ord. 15-25, passed 12-12-16)
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