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(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