For the purpose of this chapter, any person that does not list a poll or property for taxation in the town shall be deemed an itinerant and shall be subject to the taxes levied herein on itinerants; and, if no tax is specified for itinerants, the tax shall be double the rate herein provided, unless the double rate exceeds the tax permitted under the State Revenue Act being G.S. §§ 105-1 et seq.
(Prior Code, § 8.1.04)