(A) All persons, before engaging in any business, trade, profession, calling or occupation or doing any act on which a license tax is imposed by this subchapter, shall, except as provided in this subchapter, apply in writing on the form designated by the Collector of Revenue for a license. The application must be signed by an official or designated representative.
(B) The application, which shall be submitted on the forms provided by the Collector of Revenue, shall contain:
(1) The name of the applicant and whether the applicant is an individual, a partnership, a corporation or some other entity;
(2) The nature of the business;
(3) Where the business is conducted;
(4) An address where notices and statements may be mailed, as required by this subchapter;
(5) Whether the business is regulated by a state occupational licensing board subject to G.S. Chapter 93B, and if so, the serial number of the state license that the applicant currently holds; and
(6) Any other information the Collector of Revenue determines to be necessary to compute the amount of tax due.
(C) Each new application or an established business moving to a new location must be approved as to zoning requirements by the town before the license shall be issued.
(D) Each applicant must comply with other sections of this subchapter concerning health, police, fire or building standards department requirements as provided, before the license shall be issued.
(1995 Code, § 14-31) (Ord. passed 5-30-1995)