(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)