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§ 111.08 REVOCATION.
   (A)   (1)   The Tax Collector shall revoke a license if a reason exists to revoke it as set forth in § 111.04. Before the Tax Collector may revoke a license, he or she shall give the licensee written notice of the grounds for revocation, pursuant to § 111.14.
      (2)   The licensee may, within 10 days after the day on which the notice is served, request in writing a conference with the Tax Collector.
      (3)   The request shall specify the reasons why the license should not be revoked. The Tax Collector shall arrange the conference within a reasonable time, not to exceed 30 days.
   (B)   If the licensee fails to request a conference within 10 days after the day on which notice is served, the Tax Collector shall revoke the license. If the licensee requests a conference, the Tax Collector may not revoke the license until after the conference.
   (C)   If the Tax Collector revokes a license, the former licensee may apply for a new license at any time thereafter. If the reason for which the license was revoked no longer exists, and if no other reason exists for refusing to issue a license, the Tax Collector shall issue the license pursuant to § 111.06.
(1981 Code, § 8-15)
§ 111.09 FORM AND CONTENTS OF LICENSE.
   (A)   A license shall show the name of the person licensed, the place where the business is conducted (if it is to be conducted at 1 place), the nature of business licensed, the period for which the license is issued and the amount of tax paid.
   (B)   In addition, if a machine is licensed, the license shall show the serial number of the machine. The Tax Collector shall keep a copy of each license issued.
(1981 Code, § 8-16)
§ 111.10 ASSIGNMENTS.
   (A)   A license may be assigned if:
      (1)   A business licensed under this chapter and carried on at a fixed place is sold as a unit to any person; and
      (2)   The purchaser is to carry on the same business at the same place.
   (B)   Otherwise, each license issued under this chapter is a personal privilege and is not assignable.
(1981 Code, § 8-17)
§ 111.11 CHANGES IN THE BUSINESS CONDUCTED BY LICENSEE DURING TAX YEAR.
   (A)   (1)   A licensee or his or her assignee shall report a change in the information contained in the license application to the Tax Collector within 10 days after the change occurs.
      (2)   If information shown on the license itself is affected thereby, the licensee or his or her assignee shall surrender the license to the Tax Collector when reporting the change.
   (B)   If there are no reasons for revoking the license under § 111.04 and the change results in the imposition of a separate or additional tax, the Tax Collector shall re-issue a license reflecting the change upon payment of the separate or additional tax.
   (C)   If there are no reasons for revoking the license under § 111.04 and the change does not result in an imposition of a separate or additional tax, the Tax Collector shall re-issue a license reflecting the change upon payment of a fee of $5.
   (D)   If there is reason for revoking the license under § 111.04, the Tax Collector shall refuse to re-issue a license and shall instead begin proceedings to revoke the license pursuant to § 111.08.
(1981 Code, § 8-18)
§ 111.12 TAX COLLECTOR TO FURNISH DUPLICATES.
   Upon satisfactory proof that a license has been lost or destroyed, the Tax Collector shall furnish a duplicate for a fee equal to 50% of the amount of the original tax.
(1981 Code, § 8-19)
§ 111.13 RECORD OF CONFERENCES.
   (A)   The Tax Collector shall maintain for 3 years a record of each conference held pursuant to this chapter.
   (B)   The record shall contain the applicant's or licensee's name, the date of the conference and a brief statement of the issues discussed and the result reached.
   (C)   A copy of this record shall be served upon the applicant or licensee in the manner provided by § 111.14.
   (D)   After 3 years the Tax Collector shall dispose of the record pursuant to G.S. § 121-5.
(1981 Code, § 8-20)
§ 111.14 PROVIDING NOTICE TO AN APPLICANT OR LICENSEE.
   Whenever this chapter requires the Tax Collector to give a written statement or notice to an applicant or a licensee, he or she may do so in any one of 3 ways:
   (A)   By personally delivering the statement or notice to the applicant or licensee;
   (B)   By mailing the statement or notice by registered or certified mail, return receipt requested, to the address specified for that purpose in the license application; or
   (C)   By causing the statement or notice to be served on the applicant or licensee in accordance with the procedures for service or process under Rule 4, North Carolina Rules of Civil Procedure.
(1981 Code, § 8-21)
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