(A) With respect to annual licenses, a person shall apply to the Tax Collector for the license at least 30 days before the tax is due. With respect to licenses issued for 1 day, 1 week or some similar period less than 1 year, application shall be made at least 10 days before the tax is due. These time limitations may be waived by the Tax Collector for good cause shown.
(B) The application, which shall be submitted on forms provided by the Tax Collector, shall contain:
(1) The name of the applicant and whether he or she or it is an individual, partnership, corporation or some other entity;
(2) The nature of the business, including the duration the business intends to operate;
(3) Where the business is conducted;
(4) An address to which may be mailed notices and statements required by this chapter;
(5) Whether the business is one regulated by a state occupational licensing board subject to G.S. Ch. 93B, and if so, the serial numbers of the state licenses held by all those who are part of the applicant's business; and
(6) Any other information the Tax Collector determines to be necessary to issue the privilege license in accordance with this chapter.
(1981 Code, § 8-9)