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(A) Every person desiring to obtain a license hereunder shall apply to the Administrator for each license required by this article prior to beginning operations.
(B) The information shall be submitted on a dated application provided by the Administrator, which shall contain the following information:
(1) The name of the applicant and whether the applicant is an individual, a partnership, a corporation or some other legal entity;
(2) The address where the business is conducted, and a mailing address for the business, if different;
(3) All telephone numbers used by the business;
(4) The starting date on which the business will begin to operate in the city;
(5) The name and address of the person filling out the application, and his or her relationship to the business;
(6) The nature of the business;
(7) The gross receipts of the business for the most recently completed federal tax year, if applicable; and
(8) Any other information the Administrator determines deems to be necessary to compute the amount of tax due.
(C) Each applicant has the responsibility to comply with any and all other legal requirements, whether local, state or federal, prior to the commencement of business operations.
(Ord. 09-03-02, passed 3-10-09)
(A) Any proposed licensee shall timely provide all information as may be reasonably requested by the Administrator.
(B) The following shall be provided by the proposed licensee at the request of the Administrator.
(1) Information that identifies the taxpayer/licensee;
(2) Information needed to determine the tax liability of a taxpayer/licensee;
(3) Information that enables the Administrator to collect any amount owed hereunder; and
(4) Other information as may be needed by the Administrator to perform the duties required by the article.
(Ord. 09-03-02, passed 3-10-09)
Statutory reference:
For similar provisions, see G.S. § 105-251
(A) Providing notice to an applicant or licensee. Whenever this article requires the Administrator to give a written statement or notice to an applicant or a licensee, he or she may do so in any one of three ways, each of which shall be presumed to constitute actual notice:
(1) By personally delivering the notice to the applicant or licensee;
(2) By mailing the notice by registered or certified mail, return receipt requested, to the address specified for that purpose in the licensee application or to the last known address; and
(3) By causing the notice to be served on the applicant or licensee in accordance with the procedures for service or process under Rule 4, North Carolina Rules of Civil Procedure.
(B) Investigations by the Tax Collector. If the Administrator has reason to believe that a person is conducting a business in violation of this article, the Administrator is hereby authorized to conduct an investigation to determine the person’s tax liability. The results of the investigation shall be deemed confidential and shall be conducted in keeping with sound business and investigatory practices.
(C) Duty to keep books. Any person who conducts a business taxed under this article shall keep all records and books necessary to enable the tax liability to be accurately conducted. If a person fails to keep books and records as required, the Administrator or designee shall make a determination of the applicant’s tax liability from the information available which the determination may be based on information imputed to the person or business..
(D) Duty to permit inspection. Each person who conducts business in the city shall permit the Administrator or designee to inspect the business premises during normal business hours to determine the nature of the business conducted there and to examine the books and records to determine the nature and amount of business transacted.
(E) Administrator to issue license; payment of tax a prerequisite. After receipt of the completed application, and a determination by the Administrator that the license should be issued, the Administrator shall determine the amount of tax due and notify the applicant of that amount. The Administrator shall not issue a license until the tax is paid.
(F) Display of license. Every license issued by the city must be prominently displayed at the place of business of the licensee named therein. Failure to post this license shall raise the presumption that no such license exists or that the same is expired. If there is no regular place of business, the licensee must keep the license wherever the business is being operated and in a place where it can be seen and inspected. If a machine or other item of personal property is the subject of the license, the license shall be affixed to the machine or item.
(Ord. 09-03-02, passed 3-10-09)
(A) Change in the business during the tax year.
(1) Information change. A licensee under this article shall report a change in the information contained in the license application to the Administrator within ten days after the change occurs. If information shown on the license itself is affected thereby, the licensee shall surrender the license to the Administrator when reporting the change. The Administrator will reissue a license reflecting the change of name or address.
(2) Change affecting amount due. If changes affect the amount due, the Administrator shall reissue a separate or additional license reflecting the change upon payment of the additional tax. The license shall be subject to cancellation for failure to comply with this article.
(3) Duplicate copy. Upon satisfactory proof that the current license has been lost or destroyed, the Administrator will furnish a duplicate license at a cost to be determined by the city. Any other duplication of a license shall constitute a Class 3 misdemeanor which shall be punishable as provided in § 13-99
.
(B) Notice of discontinuation, sale or transfer of business. Any person who sells, transfers or goes out of business, shall give notice of the same to the Administrator at least 48 hours prior to the date of the pending sale, transfer or termination of business.
(G.S § 105-366(d))
(1) Transfer. All licenses issued hereunder are non-transferable and any transferee or successor of the licensee shall be required to obtain a license prior to the commencement of business.
(2) Refunds for discontinued business. Any tax paid hereunder is non-refundable.
(Ord. 09-03-02, passed 3-10-09) Penalty, see § 13-99
(A) The Administrator or designee shall refuse to issue or shall revoke a license required by this article for any of the following reasons:
(1) The applicant misrepresents a fact relevant to the amount of tax due or the qualifications for a license;
(2) The applicant refuses to provide information necessary to compute the amount of tax due; and
(3) The applicant fails or refuses to provide all information required in the application.
(B) Upon the revocation of any license, it shall be unlawful for the person to whom the license was granted to continue to conduct the business.
(C) The Administrator or designee shall revoke a license for reason set forth in this section. However, before the Administrator or designee may revoke a license, he or she shall give the licensee written notice of the grounds of revocation, pursuant to § 13-39(A).
(Ord. 09-03-02, passed 3-10-09) Penalty, see § 13-99
(A) At the time as the Administrator or designee believes that a reason exists for refusing to issue or revoking a license based on the amount of tax due or pursuant to § 13-41, the Administrator shall send notice of refusal or revocation to the applicant or licensee. The notice shall specify the amount of tax due, the section of this article upon which the tax calculation is based, the amount of tax paid, any interest due, the balance owed, the manner and time period in which the person may respond to the notice of deficiency, and the consequences to the person if he or she fails to respond. If the applicant or licensee disagrees with the determination, he or she may request a hearing within ten days after the day on which notice is served. The request must be in writing and shall specify the applicant’s objections to the matters set forth on the notice. By way of illustration, but not limited to, an applicant who receives a notice may object on the following grounds:
(1) That the tax due has already been paid;
(2) The Administrator miscalculated the amount of tax due;
(3) The Administrator based the calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted; and
(4) The Administrator based the determination on an erroneous interpretation of a section of this article that establishes a category of business subject to a particular tax.
(B) The conference shall be held within 30 days from receipt of objections and no action may be taken by the Administrator with respect to the application or license within that time period. If the applicant fails to request a conference, the determination becomes final and the Administrator shall proceed to take necessary actions to resolve or collect the deficiency. (See §§ 13-41 through 13-44)
(C) If the Administrator revokes or refuses to issue a license, the applicant may reapply for a license at any time thereafter. If the reason for which the application was refused no longer exists, and if no other reason exists for refusing to issue a license, the Administrator shall issue the license.
(D) The Administrator shall maintain a record of each conference held pursuant to this article for a period of three years. The record shall contain the name of the applicant or licensee, the date of the conference and a brief statement of the issues discussed and the results reached. After three years, the Administrator shall dispose of the record pursuant to G.S. § 121-5.
(Ord. 09-03-02, passed 3-10-09)
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