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§ 110.04 ITINERANTS.
   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)
§ 110.05 LICENSE TO BE KEPT; POSTED.
   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
§ 110.06 LICENSE FOR EACH LINE OF BUSINESS OR PROFESSION ENGAGED IN BY ONE PERSON.
   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
§ 110.07 SCHEDULE OF LICENSE TAXES.
   The schedule of license taxes shall be on file with the Town Clerk.
(Prior Code, § 8.1.08)
§ 110.08 ELECTRONIC GAMING OPERATIONS.
   (A)   The applicant for an electronic gaming operation privilege license shall provide the town the serial number or other identifying number of each electronic gaming machine used or stored as part of the operation. These numbers shall be written on the privilege license, and only those machines for which the serial number or other identifying number has been reported to the town may be used or stored by the electronic gaming operation. If the electronic gaming operation purchases, leases or otherwise acquires new machines or replaces existing machines with other machines, the business operator shall, within 14 days of acquisition, report the serial numbers or other identifying numbers of the acquired machines to the town so that the appropriate privilege license tax may be levied on the machines.
   (B)   No electronic gaming machine may be used or stored on the premises of an electronic gaming operation without the appropriate annual privilege license tax having been first paid.
(Ord. passed - -) Penalty, see § 110.99
Cross-reference:
   Electronic gaming, see Chapter 156
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