Section
General Provisions
110.01 Definitions
110.02 Construction
Levy
110.10 Levy of tax
110.11 Who must pay tax
110.12 Period of license; due date
110.13 [Repealed.]
110.14 Refunds
110.15 Separate businesses
110.16 Exemptions
Licenses
110.25 Application
110.26 Reasons for refusal or revocation of a license
110.27 Unqualified applicants; right to a conference
110.28 Town to issue license; payment of tax a prerequisite
110.29 Amount of tax disputed
110.30 Revocation
110.31 Form and contents of license
110.32 Assignments
110.33 Changes in the business conducted by licensee during the tax year
110.33 Town to furnish duplicates
110.35 Record of conferences
110.36 Providing notice to an applicant or licensee
Enforcement and Collection
110.45 Duty to determine whether tax due
110.46 Town to investigate
110.47 Duty to keep books
110.48 Duty to permit inspection
110.49 Duty to post license
110.50 Notice of deficiency
110.51 Request for a conference
110.52 Deficiency to become final
110.53 Conference held
110.54 Collection of deficiency
110.55 Enforcement of chapter
License Tax Schedules
110.65 Schedule of license taxes regulated by G.S. Chapter 105, Article 2, Schedule B
110.66 License fees unregulated by by G.S. Chapter 105, Article 2, Schedule B
110.67 Alcoholic beverages
110.68 Taxicabs