§ 110.29 COMPUTATION OF TAXES.

   If a business conducts multiple business activities, the business shall be charged for each fee that is applicable under Schedules A, B. or C.

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

ENFORCEMENT AND COLLECTION

§ 110.40 CONDUCTING BUSINESS WITHOUT A LICENSE PROHIBITED.

   (A)   It shall be unlawful for any person or his or her agent to engage in a business within the town upon which a privilege license tax is imposed by this chapter, without having paid the license tax and obtaining the license.

   (B)   Effective July 1, 2012, a violation of this § 110.40 by any person, firm or corporation shall subject the offender to a fine of not more than $50. Each day of engaging in business in violation of this § 110.40 constitutes a separate offense. Pursuant to G.S. § 160A-175, the criminal penally for a violation of this § 110.40 as set out in G.S. § 14-4 is hereby removed. Civil penalties may be recovered by the town in a civil action in the nature of the debt. Additionally, the town may seek an injunction against any person engaging in business in violation of this section.

   (C)   Payment or relief of penalty for operation without a license is an offense onto itself and such payment or relief does not relieve a person, firm or corporation of liability for license tax or other taxes imposed under this chapter or the remedies and penalties associated with failure to pay or late payment of such taxes.

(Ord. 2008-61, passed 6-11-2008; Ord. 2013-04, passed 7-18-2012)

§ 110.41 NOTICE AND COLLECTION OF DEFICIENCY.

   (A)   If a person begins or continues to engage in a business taxed under this chapter without payment of the required privilege license tax, the Finance Officer may use either of the following methods to collect the unpaid tax:

      (1)   The remedy of levy and sale or attachment and garnishment, in accordance with G.S. § 160A-207; or

      (2)   The remedy of levy and sale of real and personal property of the taxpayer in accordance with G.S. § 105-109(d).

      (3)   Criminal or civil penalties in accordance with this chapter.

   (B)   A written notice of deficiency shall be provide to the licensee, stating:

      (1)   The amount of tax due;

      (2)   The amount paid to date;

      (3)   The balance owed;

      (4)   The manner and time period in which the person may respond to the notice of deficiency; and

      (5)   The consequences if the licensee fails to respond as specified.

   (C)   Any person who begins or continues to engage in a business taxed under this chapter without payment of such tax is liable for an additional tax of 5% of the original tax due for each 30 days or portion thereof that the tax is delinquent.

(1985 Code, § 110.15) (Ord. 2008-61, passed 6-11-2008)

§ 110.42 APPEAL.

   If the applicant disputes the amount of tax levied by this chapter, he or she may request a hearing with the Finance Officer. All requests for hearings must be made in writing to the Finance Officer and state the basis of the appeal. The Finance Officer shall arrange a hearing within a reasonable time, but no later than 30 days after the request for a hearing is received.

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