Section
General Provisions
110.01 Definitions
110.02 License tax levied
110.03 Finance Officer; duties
110.04 License period; date due
110.05 License Application; false statement
110.06 Refusal or revocation of license
110.07 Proration of tax; seasonal businesses
110.08 Multiple businesses
110.09 Separate places of business
110.10 License content; display of license
110.11 Report of change
110.12 No abatement of tax
110.13 Effect of license
110.14 Exemptions
110.15 Duplicate of license
Schedule of License Tax
110.25 Schedule A business
110.26 Schedule B business
110.27 Schedule C business
110.28 Schedule D business
110.29 Computation of taxes
Enforcement and Collection
110.40 Conducting business without license prohibited
110.41 Notice and collection of deficiency
110.42 Appeal
110.43 Inspection of premises
110.44 Building and premises to comply with town regulations
110.45 Providing notice to applicant or licensee
110.99 Penalty
Statutory reference:
Authority to license businesses, see G.S. § 160A-194
GENERAL PROVISIONS
For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any trade, occupation, profession, business, franchise or calling of any kind, subject by the provisions of this chapter to a license tax.
ENGAGED (or ENGAGING) IN BUSINESS WITHIN THE TOWN. A person is considered ENGAGED IN BUSINESS ACTIVITY of any type, either as owner or operator of that business:
(1) By maintaining a business location within the town;
(2) By soliciting business within the town; or
(3) By picking up or delivering merchandise or performing services within the town.
FISCAL YEAR. The period beginning July 1 and June 30 of the following year.
PERSON. Any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm or other legal entity or agent thereof.
SEASONAL IN NATURE. When it is taxed by this chapter on an annual basis, but is operated within the town for less than six months of the year.
(1985 Code, § 110.01) (Ord. 2008-61, passed 6-11-2008)
(A) A license tax shall be levied and collected each fiscal year on the privilege of engaging in any business within the town which is listed in the schedule of taxes as approved by the Board of Commissioners.
(B) Any person so engaged in business shall be responsible for making certain that the applicable license tax is paid. All licenses shall be a personal privilege and non-transferable.
(C) Nothing contained in this chapter shall be construed to prevent the Board of Commissioners from imposing additional taxes from time to time, as they may deem necessary, that are not specifically defined in this chapter, or from increasing or decreasing the amount of any special license tax, or from prohibiting or regulating the business or acts licensed, and all licenses are granted subject to the provisions of existing ordinance or those thereafter enacted.
(1985 Code, § 110.02) (Ord. 2008-61, passed 6-11-2008)
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