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