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
(A) In addition to other taxes, there is hereby levied a special resident motor vehicle tax in the amount of $20 on each and every resident motor vehicle in the city.
(B) The tax so levied will be collected along with other ad valorem property taxes of the city by the County Tax Collector.
(C) Only resident vehicles exempt from ad valorem taxation by reason of governmental or other legal exemption will be exempt from this levy. No vehicle required to be listed for taxation is exempt.
(`86 Code, § 13-1) (Ord. 81-11-1, passed 12-10-81; Am. Ord. 89-3-1, passed 3-28-89; Am. Ord. 08-07-01, passed 7-8-08)
(A) The intent of this article is to raise funds for general municipal purposes. The general policy of the city is to require payment of the maximum tax permitted for the privilege of owning or operating a qualifying business within the corporate limits of the city.
(B) A license issued pursuant to this article is only evidence that the appropriate tax has been paid and does not constitute regulatory approval and does not excuse a licensee from compliance with any other applicable ordinance, regulation or statute. The issuance of a license hereunder does not reflect that the recipient is in compliance with any applicable local, state or federal regulation or law, other than this article, or that the recipient is otherwise engaged in a legal activity or operating a business in a legal manner.
(C) The issuance of a license under this article does not authorize the carrying on of a business for which additional licenses or qualifications are required by state or local law, nor does the issuance of a license prevent the city from enacting additional regulations applicable to the licensee.
(D) This article does not prevent the city from imposing license taxes on additional business activities, from increasing or decreasing the amount of any license tax or from regulating any business taxed.
(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)
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