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§ 110.02 CONSTRUCTION OF CHAPTER .
   This chapter is enacted for revenue purposes only. Therefore, it should be construed to require payment of the maximum tax permitted under its terms. In addition issuance of a license in accordance with this chapter does not excuse a licensee from compliance with any other applicable ordinance or statute. This chapter does not prevent the Town of Wilkesboro from imposing license taxes on additional businesses, from increasing or decreasing the amount of any license tax or from regulating any business taxed.
(Ord. 2012-1, passed 4-2-2012)
LEVY
§ 110.15 LEVY OF TAX.
   An annual privilege license tax is hereby levied on each business conducted within this city listed in sections A through D of this chapter in the amount set forth in those sections.
(Ord. 2012-1, passed 4-2-2012)
§ 110.16 WHO MUST PAY TAX.
   Each person who conducts a business within the Town of Wilkesboro is subject to this chapter. A person “conducts business” when he or she engages in one act of business taxed under this chapter. He or she conducts the business “within the city” if he or she maintains a business location within the city; or if, either personally or through agents, he or she:
   (A)   Solicits business within the city limits; or
   (B)   Picks up or delivers goods or services within the Town of Wilkesboro limits.
(Ord. 2012-1, passed 4-2-2012)
§ 110.17 PERIOD OF LICENSE; DUE DATE.
   (A)   Annual licenses. Unless the section of this chapter levying the privilege license tax applicable to a particular business provides otherwise, a license issued in accordance with this chapter is good for the 12 month period beginning May 1 and ending April 30. The tax is due on May 1 of each year. However, if a person begins a business after May 1 of a year, the tax for that year is due before the business is begun.
   (B)   Licenses for periods shorter than one year. If the section of this chapter levying the privilege license tax applicable to a particular business so provides, a license may be issued for a period of one day, one week, or some comparable period of less than a full license year. A person may not commence a business conducted within the Town of Wiikesboro and taxed under such a provision until the privilege license tax due is paid and may not continue such a business beyond the period for which the license is issued.
(Ord. 2012-1, passed 4-2-2012)
§ 110.18 PRORATION OF TAX.
   If a business is begun after November 1 and before May 1, the amount of tax due is half the amount otherwise due. If a business is seasonal in nature and if the amount of tax is not based on gross receipts, the amount of tax due is half the amount otherwise due.
(Ord. 2012-1, passed 4-2-2012)
§ 110.19 REFUNDS.
   If for any reason a licensee discontinues his or her business during the license year, he or she is not entitled to a refund.
(Ord. 2012-1, passed 4-2-2012)
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