If a person begins or continues to engage in a business taxed under this article without payment of the required privilege license tax, the Administrator may use any of the following methods to collect the unpaid tax.
(A) Garnishment and levy remedies. The Administrator may propose the sale of tangible personal property (levy) or attach wages, rents, bank deposits and other compensation (garnish) to eliminate any delinquent license taxes in accordance with G.S. §§ 105-368 and 160A-207. The remedies of levy and sale of real and personal property of the taxpayer within the city in the same manner and to the same extent as apply to taxes levied by the state pursuant to G.S. § 105-109(d) and as per the provisions of G.S. § 105-242.
(B) Criminal remedies. Conducting business within the city without having paid the privilege license tax imposed by this article, without a valid license issued pursuant to this article, or without posting a license pursuant to § 13-39(G), is a Class 3 misdemeanor, punishable as provided in § 13-99. Each day that a person conducts business in violation of this article is a separate offense.
(C) Equitable remedies. In addition to the criminal remedies set forth in division (B) above and pursuant to G.S. § 160A-175(d), the city may seek an injunction against any person conducting a business in violation of this article.
(D) Payment. Any person who commences or continues to conduct a business taxed under this article without payment of the tax is liable for the additional tax as defined in § 13-99. No license shall be granted until the tax plus the additional tax has been paid.
(Ord. 09-03-02, passed 3-10-09)