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Every license issued under this chapter or schedule shall be for 12 months unless otherwise specifically provided in any section imposing a tax; shall be issued by the Tax Collector of the town; and shall expire on June 30 each year; provided that, where the licensee begins the business or exercises the privilege after January 1 and prior to June 30 each year, then the licensee shall be required to pay one-half of the tax prescribed for the conducting of the business or the exercising of the privilege to and including June 30, next following.
(Prior Code, § 8.1.02) Penalty, see § 110.99
Any person who shall willfully make any false statement in any application for a license under any section of this chapter or schedule shall be guilty of a misdemeanor and, upon conviction, shall be fined and/or imprisoned in the discretion of the court, which fine shall not be less than the amount of tax specified under the section and shall be in addition to the amount of the tax.
(Prior Code, § 8.1.03)
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)
Every person required to pay a license tax under the provisions of this chapter shall post and keep posted his or her license conspicuously in the place where he or she conducts his or her business.
(Prior Code, § 8.1.05) Penalty, see § 110.99
Any person dealing in two or more of the articles or engaged in two or more of the businesses, callings or vocations in this chapter, and for which a license is required for each, shall, unless it is otherwise provided herein, pay for and take out a license for each line of business, vocation, calling or profession. A separate license shall be required for each and every place of business.
(Prior Code, § 8.1.06) Penalty, see § 110.99
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