(A) Application. A person shall apply to the tax collector for each license required by this chapter no less than 30 days before the date the tax is due. The application, which shall be submitted on forms provided by the tax collector, shall contain:
(1) The name of the applicant and whether the applicant is an individual, a partnership, a corporation, or some other entity.
(2) The nature of the business.
(3) Where the business is conducted.
(4) An address where notices and statements may be mailed to as required by this chapter.
(5) Whether the business is regulated by a state occupational licensing board subject to G.S. Chapter 93B, and if so, the serial number of the state license the applicant currently holds.
(6) Any other information the tax collector determines to be necessary to compute the amount of tax due.
(B) Reasons for refusal or revocation of a license. The tax collector shall refuse to issue a license or shall revoke a license for either of the following reasons:
(1) The applicants misrepresents a fact relevant to the amount of tax due or his or her qualifications for a license.
(2) The applicant refuses to provide information necessary to compute the amount of tax due.
(C) Unqualified applicants; right to a conference.
(1) After receipt of the completed application, if the tax collector believes that a reason exists for refusing a license under division (B) of this section, the tax collector shall refuse to accept payment of the tax and shall not issue the license. At the applicant's request, the tax collector shall, in accordance with division (L) of this section, give the applicant a written statement of the reason for refusing the license. The applicant may, within ten days after the day the statement is received, request a conference to discuss the refusal. In the request the applicant shall specify why the application for a license should not be refused. The tax collector shall arrange the conference within a reasonable time.
(2) If the tax collector refuses to issue a license, the applicant may reapply for a license at any time thereafter. If the reason for which the application was refused no longer exists, and if no other reason exists for refusing to issue a license, the tax collector shall issue the license in compliance with division (D) of this section.
(D) Tax Collector to issue license; payment of tax a prerequisite. After receipt of the completed application, if the tax collector believes that no reason exists for refusal of a license under division (B) of this section, the tax collector shall determine the amount of tax due and notify the applicant of that amount. The tax collector shall not issue a license until the tax is paid.
(E) Amount of tax disputed. If dispute arise over the amount the tax collector determines to be due, the applicant may either refuse to pay and request a conference with the tax collector to discuss the determination or pay the amount and request a conference to discuss the right to a refund. If a conference is requested, the tax collector shall arrange it within a reasonable time.
(F) Revocation.
(1) The tax collector shall revoke a license if a reason exists to revoke it as set forth in division (B) of this chapter. Before revoking a license, the tax collector shall give the licensee written notice of the grounds for revocation, in accordance with division (L) of section. The licensee may, within ten days after the day on which notice is served, request a conference with the tax collector in writing. The request shall specify the reasons why the license should not be revoked. The tax collector shall arrange the conference within a reasonable time.
(2) If the licensee fails to request a conference within ten 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.
(3) 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 in accordance with division (D) of this chapter.
(G) Form and contents of license. A license shall show the name of the person licensed, the place where the business is conducted (if it is to be conducted at one place), the nature of the business licensed, the period for which the license is issued, and the amount of tax paid. 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.
(H) Assignment. 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 a person, and (2) the purchaser is to carry on the same business at the same place. Such a change shall be reported to the tax collector in accordance with division (I) of this section. Otherwise, each license issued under this chapter is a personal privilege and is not assignable.
(I) Changes in the business conducted by licensee during the tax year. A licensee or an assignee shall report a change in the information contained in the license application to the tax collector within ten days after the change occurs. If information shown on the license itself is affected, the licensee or assignee shall surrender the license to the tax collector when reporting the change.
(1) Changes affecting the amount of tax due. If there are no reasons for revoking the license under division (B) of this section and the change results in the imposition of a separate or additional tax, the tax collector shall reissue a license reflecting the change upon payment of the separate or additional tax.
(2) Changes not affecting the amount of tax due. If there are no reasons for revoking the license under division (B) of this section and the change does not result in an imposition of a separate or additional tax, the tax collector shall reissue a license reflecting the change upon payment of a fee as set out in the official schedule of privilege license taxes.
(3) Change requiring refusal of a license. If there is reason for revoking the license under division (B) of this section, the tax collector shall refuse to reissue a license and shall instead begin proceedings to revoke the license in accordance with division (F) of this section.
(J) 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 as set out in the official schedule of privilege license taxes.
(K) Record of conferences. The tax collector shall maintain for three years a record of each conference held in accordance with this article. 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. After three years, the tax collector shall dispose of the record in accordance with G.S. 121-5.
(L) 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, the tax collector may do so in one of three ways:
(1) By personally delivering the statement or notice to the applicant or licensee;
(2) By mailing the statement or notice by registered or certified mail and returning the receipt requested to the address specified for that purpose in the license application; or
(3) By causing the statement or notice to be served on the applicant or licensee in accordance with the procedures for service of process under Rule 4, North Carolina Rules of Civil Procedure.
(Ord. O-1998-29, passed 6-16-98)