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§ 111.02 APPLICATION.
   (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)
§ 111.03 SEPARATE BUSINESSES; MULTIPLE BUSINESSES.
   (A)   A separate license is required and a separate tax must be paid for each separate place of business operated by the same person.
   (B)   If 2 or more separate taxable businesses are operated at the same location by the same owner, the Tax Collector may issue 1 privilege license upon the payment of the total amount of taxes due for all the businesses.
(1981 Code, § 8-10)
§ 111.04 REASONS FOR REFUSAL OR REVOCATION OF A LICENSE.
   The Tax Collector shall refuse to issue a license or shall revoke a license for any of the following reasons:
   (A)   The applicant misrepresents a fact relevant to the amount of tax due or his or her qualifications for a license;
   (B)   The applicant refuses to provide information necessary to compute the amount of tax due;
   (C)   The applicant has not obtained a certificate of occupancy when required to do so by local ordinance; or
   (D)   The Administrator charged with the enforcement of the following codes or ordinances has certified to the Tax Collector that the applicant has been found to be in violation of the law enforced by the Administrator and has either failed to appeal that determination within the time provided or has exhausted all administrative and judicial appeals: North Carolina State Building Code, Zoning Chapter, Subdivision Chapter, Chapter 91 or 92 of the town code.
(1981 Code, § 8-11)
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