CHAPTER 110: LICENSES
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   110.13   [Repealed.]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