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Spencer, North Carolina Code of Ordinances
SPENCER, NORTH CAROLINA CODE OF ORDINANCES
TOWN OFFICIALS
TOWN CHARTER AMENDMENTS
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
PARALLEL REFERENCES
§ 110.06 WHEN LICENSE TAXES ARE DUE AND PAYABLE.
   (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)

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