Section
Article I: General Provisions
13-1. Registration of motor vehicles
Article II: Privilege Tax
13-26. Purpose
13-27. Who must pay
13-28. Definitions
13-29. Levy
13-30. Duty to determine whether tax due
13-31. Unlawful to conduct business without a license
13-32. License period; due date
13-33. Proration of tax
13-34. Multiple businesses
13-35. Separate places of business
13-36. Application
13-37. Ability to produce additional facts
13-38. Requested information
13-39. Administrator’s authority; duties of business owner
13-40. Duty to notify Administrator of changes
13-41. Reasons for refusal or revocation
13-42. Tax disputed and/or unqualified applicants; right to conference
13-43. Collection of unpaid tax
13-44. Licensee’s remedies
Article III: Pedicabs
Division 1: General Provisions
13-48. Purpose
13-49. Definitions
13-50. Application and fees
Division 2: Driver’s Permit
13-51. Driver’s permit required
13-52. Insurance requirements
13-53. Appearance
Division 3: Pedicab Equipment Requirements
13-54. Pedicab condition
13-55. Pedicab lighting and reflectors
13-56. Pedicab brakes
13-57. Pedicab trailer; limitation on number
13-58. Pedicab width
13-59. Pedicab horn
13-60. Pedicab mirrors
13-61. Pedicab tires
13-62. Pedicab inspection
Division 4: Pedicab Operating Requirements
13-63. Pedicabs operating on roadways
13-64. Operation of pedicab
13-65. Fares
13-66. Receipt for payment of fare
13-67. Accident reports
13-99. Penalty
Appendix A: License tax schedules
Statutory reference:
Authority to register motor vehicles, see G.S. § 20-97
Municipal authority to regulate and license businesses, trades and the like, see G.S. 160A-194
Privilege license taxes on trades, professions and the like, see G.S. § 160A-211 and G.S. §§ 105-33 et seq.
Taxation, see G.S. §§ 160A-206 et seq. and G.S. Ch. 105