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