CHAPTER 110: PRIVILEGE LICENSES
Section
   110.01   Definitions
   110.02   License tax levied
   110.03   Tax Collector; duties
   110.04   License; due date
   110.05   Application; false statement thereon
   110.06   Proration of tax; seasonal businesses
   110.07   Multiple businesses
   110.08   Separate places of business
   110.09   Display of license
   110.10   Change in place of business
   110.11   No abatement of tax
   110.12   Effect of license
   110.13   Exemptions
   110.14   Unlawful to conduct business without a license
   110.15   Collection of unpaid tax
   110.16   Schedule of license taxes
 
   110.99   Penalty
Statutory references:
   Privilege license taxes, see G.S. § 160A-211
   See also Schd. B of the Revenue Act of 1939, as amended (G.S. Ch. 105, Art. 2), which specifies whether a city or town may levy a license tax on businesses taxed under this schedule