Section
General Provisions
110.001 Junkyards to be fenced
Licenses Generally
110.015 Purpose
110.016 Definitions
110.017 Levy of tax
110.018 Who must pay tax
110.019 Notice to taxpayer presumed
110.020 Period of license; due date
110.021 Proration of tax
110.022 Refunds
110.023 Tax based on gross receipts
110.024 Exemptions
110.025 Free licenses prohibited; exception
License Application and Issuance
110.040 Application
110.041 Reasons for refusal or revocation
110.042 Unqualified applicants; right to a conference
110.043 Collector of Revenue to issue license; payment of tax a prerequisite
110.044 Amount of tax disputed
110.045 Late penalties, revocation
110.046 Form and contents of license
110.047 Change in the business during the tax year; fee for reissuance of license
110.048 Collector of Revenue to furnish duplicates
110.049 Record of conferences
110.050 Providing notice to an applicant or licensee
Enforcement and Collection of Tax; Schedule
110.065 Duty to determine whether tax due
110.066 Collector of Revenue; authority to investigate
110.067 Duty to keep books
110.068 Duty to permit inspection
110.069 Duty to post
110.070 Notice of deficiency; request for conference
110.071 Conference held
110.072 Collection of deficiency
110.073 Enforcement of subchapter
110.074 Taxpayer's remedies
110.075 Schedule for town businesses
110.076 Vendors at town-sponsored events
Appendix A: License schedule
Statutory reference:
Authority of town to regulate and license businesses, see G.S. §§ 160A-194, 160A-211
License taxes generally, see G.S. §§ 105-33 et seq.