(A) It shall be unlawful for any person or the agent of any person to engage in or carry on a business in the city, for which a license is required by the provisions of this subchapter, without having paid the license tax and obtained the license.
(B) If the failure, neglect or refusal to apply for and obtain the privilege license be continued, the person shall pay an additional tax of 5% of the amount of the privilege license tax which was due and payable at the commencement of the business, trade, employment or profession or doing the act, in addition to the privilege license tax imposed by this subchapter, for each 30 days that the privilege license tax remains unpaid from the date that same was due and payable.
(Ord. 08-07, passed 4-29-2008) Penalty, see § 110.99
Statutory reference:
Engaging in business without license, see G.S. § 105-109
License prerequisite to conduct of business, see G.S. § 105-103