§ 110.12 NO ABATEMENT OF TAX.

   If a licensee discontinues a business before the end of the period for which the license was issued, the license tax shall not be abated nor shall a refund of any part of the license tax be made.

(1985 Code, § 110.11) (Ord. 2008-61, passed 6-11-2008)

§ 110.13 EFFECT OF LICENSE.

   The issuance of a license under this chapter does not authorize the carrying on of a business for which additional licenses or qualifications are required by state or local law, nor does the issuance of a license prevent the town from enacting additional regulations applicable to the licensee.

(1985 Code, § 110.12) (Ord. 2008-61, passed 6-11-2008)

§ 110.14 EXEMPTIONS.

   Except as herein provided or as provided by state law or in the schedule of license taxes hereinafter set forth, there shall be no exemption of any person from the payment of the license taxes levied by this chapter.

   (A)   Any person who engages in business within the town for religious, educational or charitable purposes shall be exempt from paying any privilege license tax levied by this chapter.

   (B)   Any blind person engaging in business within the town shall be exempt from paying any privilege license tax levied by this chapter to the extent provided by G.S. Ch. 105.

   (C)   Any person serving in any branch of the armed forces of the United States or in the merchant marine, and desiring to engage in business within the town, shall be exempt from paying any privilege license tax levied by this chapter during the period of that service, to the extent provided by G.S. Ch. 105.

   (D)   Every person engaging in any business upon which there is levied a license tax by this chapter, but which person is, by some provision of this chapter exempt from the payment of such license tax, shall, nevertheless, secure from the town Finance Officer a license to engage in such business, which license shall show upon its face that the licensee is exempt from the payment of the license tax and shall cite the section of this chapter which is the authority therefore.

(1985 Code, § 110.13) (Ord. 2008-61, passed 6-11-2008)

§ 110.15 DUPLICATE LICENSE.

   Upon satisfactory proof that a license issued pursuant to this chapter has been lost or destroyed, the Finance Officer shall furnish a duplicate license for a fee equal to 50% of the amount of the original tax.

(Ord. 2008-61, passed 6-11-2008)

SCHEDULE OF LICENSE TAX

§ 110.25 SCHEDULE A BUSINESS.

   All business not specifically listed in Schedules B, C, or D of the schedule of taxes approved by the Board of Commissioners shall fall under the category of Schedule A. The rate for the privilege license for any Schedule A business will be based on the type of business conducted. The privilege license tax applicable to businesses that are subject to a privilege license tax under Schedule A shall be listed under Schedule A of the schedule of taxes as approved by the Board of Commissioners.

(Ord. 2008-61, passed 6-11-2008)