§ 111.044 TAX COLLECTOR TO FURNISH DUPLICATES.

   Upon satisfactory proof that a license has been lost or destroyed, the Tax Collector shall furnish a duplicate for a fee of 25% of the cost of the original license.

(Prior Code, § 16-40)

§ 111.045 RECORD OF CONFERENCES.

   (A)   The Tax Collector shall maintain for three years a record of each conference held in accordance with this chapter.

   (B)   The record shall contain the applicant’s or licensee’s name, the date of the conference, and a brief statement of the issues discussed and the result reached.

   (C)   After three years, the Tax Collector shall dispose of the record in accordance with G.S. § 121-5.

(Prior Code, § 16-41)

§ 111.046 PROVIDING NOTICE TO APPLICANT OR LICENSEE.

   Whenever this chapter requires the Tax Collector to give a written statement or notice to an applicant or a licensee, the Tax Collector may do so in one of three ways:

   (A)   By personally delivering the statement or notice to the applicant or licensee;

   (B)   By mailing the statement or notice by registered or certified mail and returning the receipt requested to the address specified for that purpose in the license application; or

   (C)   By causing the statement or notice to be served on the applicant or licensee in accordance with the procedures for service of process under Rule 4 of the state’s Rules of Civil Procedure.

(Prior Code, § 16-42)

ENFORCEMENT AND COLLECTION

§ 111.060 DUTY TO DETERMINE WHETHER TAX IS DUE.

   Each person has the duty to determine whether the business he, she, or they conducts is taxed under this chapter and if so, whether that tax has been paid for the current tax year.

(Prior Code, § 16-51)