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Schedule D includes beer and wine licenses regulated by the state of North Carolina. Payment of beer and wine licenses are subject to the same collection, interest, and delinquency procedures as regular licenses; however, beer and wine licenses are not subject to pro-ration.
(Ord. 2008-61, passed 6-11-2008)
ENFORCEMENT AND COLLECTION
(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)
(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)
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)
(A) Whenever inspections of the premises used for or in connection with the operation of licensed business or occupation are provided for or required by this code or any applicable ordinance of the town, or are reasonably necessary to secure compliance with any applicable code or ordinance provision or to detect violations thereof, it shall be the duty of the licensee or the person in charge of the premises to be inspected to admit thereto for the purpose of making the inspection any officer or employee of the town who is authorized or directed to make such inspection at any reasonable time that admission is requested.
(B) When an analysis or any commodity or material is reasonably necessary to secure conformance with any applicable code or ordinance provisions or to detect violations thereof, it shall be the duty of the licensee whose business is governed by such provisions to give to any authorized officer or employee of the town requesting the same sufficient samples of such material or commodity for such analysis upon request.
(C) In addition to any other penalty which may be provided, the Finance Director may revoke the license of any licensed proprietor of any licensed business in town who refuses to permit any such officer or employee who is authorized to make such inspection to take such sample to make the inspection or take an adequate sample of the commodity, or who interferes with such officer or employee while in the performance of his or her duty in making such inspection; provided, that no license shall be revoked for such cause unless written demand is made upon the licensee or person in charge of the premises, in the name of the town, stating that such inspection or sample is desired at the time is sought to make the inspection or obtain the sample.
(Ord. 2008-61, passed 6-11-2008) Penalty, see § 110.99
No license shall be issued for the conduct of any business if the premises and building to be used for the purpose do not fully comply with, including but not limited to, the ordinances, policies, or requirements of the town. No such license shall be issued for the conduct of any business or performance of any act which would include a violation of any unified development code provision or other applicable unified development ordinance of the town.
(Ord. 2008-61, passed 6-11-2008)
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