CHAPTER 4: LICENSES, TAXATION AND
MISCELLANEOUS BUSINESS REGULATIONS
Section
Article I. In General
   4-1   Selling goods on public property
   4-2   Solicitor’s permit required
   4-3   Wine, fortified wine, and mixed beverages on Sunday mornings
   4-4 – 4-10   Reserved
Article II. Privilege License Tax
   4-11   Definitions
   4-12   Levy generally
   4-13   Continuing authority of Board of Aldermen
   4-14   Collecting official
   4-15   Required
   4-16   Exemptions
   4-17   Multiple businesses
   4-18   Separate places of business
   4-19   Application – Generally
   4-20   Same – False statements
   4-21   Investigations
   4-22   Issuance conditional
   4-23   Form and contents
   4-24   Copy to be filed
   4-25   Effect of discontinuance of business
   4-26   Refunds
   4-27   Duration
   4-28   Change in place of business
   4-29   Transfer
   4-30   Display
   4-31   Injunctive relief
   4-32   Collection of unpaid tax
   4-33   Revocation
   4-34   Schedule of taxes
   4-35   Beach vendors
   4-36   Food trucks
   4-37 – 4-39   Reserved
Article III. Adult and Sexually Oriented Businesses
   4-40   Authority and jurisdiction
   4-41   Purpose
   4-42   Abrogation
   4-43   Definitions
   4-44   Scope and provisions of article
   4-45   Interpretation of terms and definitions
   4-46   Severability
   4-47   Enforcement
Statutory reference:
   Municipal authority to regulate business, trades and the like, see G.S. § 160A-194
   Soliciting on streets, see G.S. § 20-175