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(A) The license taxes levied by the Board shall not apply to:
(1) Any business operated by any strictly religious or charitable organization, when the proceeds of these businesses are for the exclusive benefit of the organization.
(2) Any business operated under the management of and located upon the grounds of any industrial or agricultural fair association during the period its fair is held.
(B) Except as provided by division (A) above or in the schedule of license taxes levied by the Board or as provided by state law, there shall be no exemption of any person, for any reason, from the payment of the prescribed license tax.
(C) Every person engaging in any business upon which there is levied a license tax by the Board, but which person is exempt from the payment of the tax by the provisions of this chapter, shall nevertheless secure from the tax collector a license to engage in the business. The license shall show upon its face that the licensee is exempt from the payment of the license tax and shall cite the section of this code which is the authority therefor, provided that this division shall not apply to the persons so exempted under the provisions of division (A) above.
(`94 Code, § 10-3)
(A) The Board shall have power to grant, upon reasonable terms, franchises for public utilities. These grants shall not exceed a period of 60 years, unless renewed at the end of the period granted.
(B) The provisions of this chapter shall apply to licenses and shall not apply to franchise taxes, unless so specifically provided.
(`94 Code, § 10-4)
Statutory reference:
Authority of town relative to contracts generally, see G.S. §§ 160A-16 et seq.
Authority of town to grant utility franchises, see G.S. § 160A-319
The Board shall prepare and levy each year a schedule of license taxes on any trades and occupations as may be deemed necessary and not inconsistent with state law. A permanent copy of the same shall be kept on file in the office of the tax collector throughout the current year, and this permanent copy shall constitute the official license tax levy as of that year.
(`94 Code, § 10-5)
(A) The license taxes levied by this chapter are levied as of July 1 for the fiscal year beginning with that day.
(B) In the case of any business operating under a prior license, the license tax levied as of July 1 shall be due and payable not later than the last day of the same month.
(`94 Code, § 10-6)
(A) Except as provided in § 110.06, it shall be unlawful for any person to engage in any business or profession for which a license is required without first having paid the license tax and secured the required license.
(`94 Code, § 10-7)
(B) Each day any person operates any business after the license tax therefor becomes due and payable, without paying the tax and securing a license for the business, shall constitute a separate offense.
(`94 Code, § 10-8) Penalty, see § 110.99
Every person engaged in more than one business is required to secure a license for each separate business in which the person is engaged, and every person having more than one place of business shall secure a license for each place of business, unless the places are contiguous and operated as a unit.
(`94 Code, § 10-9)
No license issued under the provisions of this chapter for the conduct of any business at a fixed place named therein shall be valid for the conduct of the business at any place other than that designated in the license.
(`94 Code, § 10-10)
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