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If a person is engaged in more than one qualifying business, the licensee may be subject to additional license taxes under this article. Depending on the licensee’s business, the person shall pay the license tax prescribed in the tax schedules of this article for each business activity, even if the activities/businesses are operating at the same business location.
(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)
(A) Unless otherwise provided by state law, a person who engages in a business in two or more separate locations, a separate license tax shall be required to obtain a license for each place of business.
(B) For purposes of this article, if a business, under common ownership, engages in the same business at two or more locations within the city, in which the locations open directly into each other, are contiguous, communicate with and operate as a unit, the person is liable for only one license tax.
(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)
Statutory reference:
For similar provisions, see G.S. § 105-105
(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
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