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(A) (1) All license taxes imposed by this article, excluding beer and wine, shall be due and payable in advance of July 1 nevertheless no later than July 31. If any person or business who conducts any business without first paying the applicable tax and obtaining a license shall be assessed an additional tax equal to 5% of the amount prescribed for the license per month or fraction thereof until paid, not to exceed 25% of the amount so prescribed, but in any event shall not be less than $5. Beer and wine licenses must be paid in advance by May 1 and will be considered delinquent after May 31 and thus subject to payment of the penalty. All taxes and any penalty must be paid prior to the issuance of the license.
(2) Any tax imposed on a new business shall be paid prior to the beginning of the business. If not paid within 30 days, the penalties provided in division (A)(1) above and this section shall apply from the date the business began.
(B) Unless otherwise provided, any person violating any section of this article or any ordinance of the city shall be guilty of a Class 3 misdemeanor and, upon conviction, shall be subject to punishment in accordance with G.S. §14-4. Unless otherwise provided, the maximum fine for a misdemeanor violation is $500.
(C) Unless otherwise specified, each day’s continuing violation of any section of this article shall be a separate and distinct offense.
(Ord. 09-03-02, passed 3-10-09)
For similar provisions, see G.S. § 160A-175(g)