CHAPTER 13:  LICENSES, TAXATION AND BUSINESS REGULATIONS
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