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Wilkesboro Overview
Wilkesboro, NC Code of Ordinances
TOWN OF WILKESBORO, NORTH CAROLINA CODE OF ORDINANCES
THE CHARTER
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
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
Wilkesboro, NC Zoning Code
WILKESBORO, NORTH CAROLINA ZONING CODE
CHAPTER 156: ZONING CODE
PARALLEL REFERENCES
§ 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)

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