Section
110.01 Definitions
110.02 License tax upon certain businesses; conditions applicable to licenses
110.03 Exemptions
110.04 Franchises
110.05 Schedule of license taxes
110.06 When license taxes are due and payable
110.07 Doing business without paying license tax and securing required license prohibited
110.08 License required for each separate business and each place of business
110.09 License valid only for designated place of business
110.10 Application for license
110.11 Investigation of applicant; refusal to issue license; appeal
110.12 Additional prerequisites to issuance of license
110.13 New license required on change of business
110.14 Revocation of license
110.15 Rebates and refunds
110.16 Display of license
110.17 Assignment
110.18 Contents of license; copies on file
110.19 Replacement of license when lost or destroyed
110.99 Penalty
Statutory reference:
Authority of town to regulate and license businesses, trades and the like, see G.S. § 160A-194
License taxes generally, see G.S. §§ 105-33 et seq.
Privilege license taxes on trades, professions and the like, see G.S. § 160A-211