§ 13-27 WHO MUST PAY.

   Each person who conducts a qualifying business as shown in Appendix A of this chapter within the city is subject to this article.

   (A)   A person “conducts a qualifying business” when he or she engages in one act of any qualifying business.

   (B)   A person conducts a qualifying business “within the city” if he or she maintains a business location within the city, or if, either personally or through agents, he or she:

      (1)   Solicits business within the city;

      (2)   Picks up or delivers goods within the city; or

      (3)   Performs services within the city.

   (C)   A person or business listed in the local telephone directory issued by the telephone system or any other avenue of advertising directed toward city residents , including, but not limited to, electronically maintained business data bases and Internet shall be prima facie evidence that the person is “conducting a qualifying business within the city” within the meaning of this article.

(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)

§ 13-28 DEFINITIONS.

   For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   AGENT.  A person authorized to promote, represent and/or sell for an agency or business.

   BUSINESS.  Includes every trade, occupation, profession, business and franchise or other activity engaged in by any person or legal entity for gain, profit, benefit or advantage, taxed under this article.

   BUSINESS LICENSE ADMINISTRATOR (“ADMINISTRATOR” HEREINAFTER).  The designated individual employed by the city who is charged with the responsibility of administering this chapter. The governing body charges the Administrator to collect these taxes by all lawful means necessary as pursuant to G.S. § 105-350.

   CITY.  City of Oxford.

   FISCAL YEAR.  The period beginning with July 1 and ending on June 30.

   LICENSEE.  A person who has properly obtained a privilege license pursuant to this chapter.

   PERSON.  Includes any individual, trustee, executor, other fiduciary, corporation, association, partnership, sole proprietorship, company, firm or other legal entity.

   STATE.  The State of North Carolina.

   TAX COLLECTOR.  The designated individual(s) in the city who is charged with the responsibility of administering this article. The governing body charges the Tax Collector to collect these taxes by all lawful means necessary as pursuant to G.S. § 105-350.

(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)

§ 13-29 LEVY.

   Levy of tax. An annual privilege license tax is hereby levied on each qualifying business conducted within the city, in the amounts set forth in this article. Any person engaged in a qualifying business shall be responsible for ensuring that the applicable license tax is paid. Any license issued under this article is not transferable.

(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)

§ 13-30 DUTY TO DETERMINE WHETHER TAX DUE.

   (A)   Each person has the duty to determine whether the business he or she conducts is taxed under this article, and if so, whether that tax has been paid for the current tax year.

   (B)   No license shall be transferable or assignable.

(Ord. 09-03-02, passed 3-10-09)  Penalty, see § 13-99

§ 13-31 UNLAWFUL TO CONDUCT BUSINESS WITHOUT A LICENSE.

   It shall be unlawful for any person or his or her agent to engage in or carry on a qualifying business in the city without a license issued hereunder or an expired license. A violation of this article shall be a Class 3 misdemeanor and each day shall constitute  a separate offense. A conviction under this article does not relieve a person or business of tax imposed by this article.

(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)  Penalty, see § 13-99

Statutory references:

   Every day's failure a separate offense,  see G.S. § 105-235

   Unlawful to operate without license, see G.S. § 105-103

§ 13-32 LICENSE PERIOD; DUE DATE.

   (A)   If the license issued pursuant to this article is valid for the 12-month period beginning July 1 and ending June 30.

   (B)   The privilege license tax is due and payable on or before August 1 of each year. Qualifying businesses that begin after July 1 must obtain a license prior to the commencement of operation.

   (C)   Any beer and wine license tax is due and payable when a permit is issued by the state and shall be renewed no later than May 1 of each year.

(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)

§ 13-33 PRORATION OF TAX.

   (A)   Except when a tax is based on gross receipts, if a business begins after January 31 but before July 1, the amount of tax due is half the total otherwise due unless otherwise provided.

   (B)   Beer and wine licenses are never prorated.

(Ord. 09-03-02, passed 3-10-09)