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)