Section
General Provisions
110.01 Definitions
110.02 Construction of chapter
Levy
110.15 Levy of tax
110.16 Who must pay tax
110.17 Period of license; due date
110.18 Proration of tax
110.19 Refunds
110.20 Separate businesses
110.21 Computation of tax based on gross receipts
110.22 Exemptions
Licenses
110.35 Application
110.36 Reasons for refusal or revocation of a license
110.37 Unqualified applicants; right to a conference
110.38 Tax collector to issue license; payment of tax a prerequisite
110.39 Amount of tax disputed
110.40 Revocation
110.41 Form and contents of license
110.42 Assignments
110.43 Changes in the business conducted by licensee during the tax year
110.44 Tax collector to furnish duplicates
110.45 Record of conferences
110.46 Providing notice to an applicant or licensee
110.47 Duty to determine whether tax due
110.48 Tax collector to investigate
110.49 Duty to keep books
110.50 Duty to permit inspection
110.51 Duty to post license
110.52 Notice of deficiency
110.53 Request for a conference
110.54 Deficiency to become final
110.55 Conference held
110.56 Collection of deficiency
110.57 Enforcement of chapter
Editor’s Note:
The License Ordinance, as herein defined, is omitted from this code due to the frequency of changes therein; but all ordinances which constitute the License Ordinance have been saved from repeal and are filed, together, in the office of the Town Clerk and maintained by him or her in current status at all times. The License Ordinance is available for inspection and use during all regular business hours.
Statutory reference:
Authority of town to levy an annual license tax on trades, businesses and the like, see G.S. § 160A-194
Collection of town licenses generally, see G.S. § 105-33
Prohibition against licensing by town of certain professional people, see G.S. § 105-41
State tax on businesses and the like, see G.S. §§ 105-33 et seq.