Chapter 8

Businesses*

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* Cross References: Administration, ch. 2; display of goods on sidewalks restricted, § 32-62.
State Law References: Authority to regulate and license businesses, trades, etc., G.S. 160A-194.
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Article I. In General

• Secs. 8-1--8-25. Reserved.

Article II. Privilege License Taxes

• Sec. 8-26. Definitions.
• Sec. 8-27. License tax levied.
• Sec. 8-28. Duties of tax collector.
• Sec. 8-29. Due date.
• Sec. 8-30. Application; false statements.
• Sec. 8-31. Proration of tax; seasonal businesses.
• Sec. 8-32. Multiple businesses.
• Sec. 8-33. Separate places of business.
• Sec. 8-34. Display of license.
• Sec. 8-35. Change in location of business.
• Sec. 8-36. Refund policy.
• Sec. 8-37. Effect, scope of license issuance.
• Sec. 8-38. Exemptions.
• Sec. 8-39. Conducting business without license; penalty.
• Sec. 8-40. Collection of unpaid tax.
• Sec. 8-41. Schedule of license taxes.
• Secs. 8-42--8-60. Reserved.

Article III. Pool Rooms, Recreation Centers, Bowling Alleys and Dance Halls

• Secs. 8-61--8-95. Reserved.

Article IV. Peddlers and Solicitors

• Sec. 8-96. Definitions.
• Sec. 8-97. Registration.
• Sec. 8-98. Door-to-door activities prohibited.

ARTICLE I.

IN GENERAL

Secs. 8-1--8-25. Reserved.

ARTICLE II.

PRIVILEGE LICENSE TAXES*

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* State Law References: Authority to levy privilege license taxes, G.S. 160A-211.
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Sec. 8-26. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business means any trade, occupation, profession, business, franchise or calling of any kind, subject by the provisions of this article to a license tax.

Engaged (or engaging) in business within this town. A person is "engaged in business within the town" when he engages in business activity of any type, either as owner or operator of the business, by maintaining a business location within the town; by soliciting business within the town; or by performing services within the town.

Person means any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm, or other legal entity or agent thereof.

Seasonal in nature means a business which is taxed by this article on an annual basis, but is operated within the town for less than six months of the year.
(Code 1981, § 2-4011)
Cross References: Definitions generally, § 1-2.

Sec. 8-27. License tax levied.

A license tax is hereby levied on the privilege of engaging in every business within this town which is listed in the schedule of taxes provided for in section 8-41. Any person so engaged in business shall be responsible for making certain that the applicable license tax is paid.
(Code 1981, § 2-4012)

Sec. 8-28. Duties of tax collector.

(a) The town tax collector is hereby designated as the proper town official to collect license taxes and to issue privilege licenses.

(b) The tax collector shall make any investigation necessary to determine the tax liability of persons engaged in business within the town. If necessary, the tax collector is authorized to enter upon the premises of any business during normal business hours for the purpose of determining whether this article has been complied with.
(Code 1981, § 2-4013)

Sec. 8-29. Due date.

(a) Unless otherwise provided in the schedule of license taxes, each privilege license issued shall cover the 12-month period beginning July 1 of each calendar year and ending June 30 of the subsequent calendar year.

(b) The privilege license tax is due on July 1 of each year. If, however, a person begins a business after July 1, the tax for that year must be paid before the business is begun.
(Code 1981, § 2-4014)

Sec. 8-30. Application; false statements.

(a) Every person desiring to obtain a license for the privilege of engaging in a business within this town shall make application therefor in writing to the tax collector. The application, to be made on a form provided by the tax collector, shall contain the following information:

1.   The name and nature of the business for which the license is sought.
2.   The address where the business is conducted, and a mailing address for the business, if different.
3.   The name and address of the person filling out the application, and his relationship to the business.
4.   The gross receipts of the business for the most recently completed tax year, if applicable.
5.   Any other information which the tax collector determines to be necessary.

(b) Any person who willfully makes a false statement on a license application shall be guilty of a misdemeanor and, upon conviction, shall be punished in accordance with section 1-6.
(Code 1981, § 2-4015)

Sec. 8-31. Proration of tax; seasonal businesses.

(a) Except when a tax is based on gross receipts, if a business is begun after January 31 but before July 1, the tax shall be one-half of the amount otherwise due.

(b) Except when a tax is based on gross receipts, a person engaged in a business which is seasonal in nature is liable for one-half of the amount of tax otherwise due.
(Code 1981, § 2-4016)

Sec. 8-32. Multiple businesses.

If a person is engaged in more than one business made subject to a license tax under this article, the person shall pay the license tax prescribed in the tax schedule in section 8-41 for each business, even if the businesses are conducted at the same business location.
(Code 1981, § 2-4017)

Sec. 8-33. Separate places of business.

Unless otherwise provided by state law or by the tax schedule provided for in section 8-41, if a person engages in a business in two or more separate places, a separate license tax shall be required for each place of business. For purposes of this section, if a person engages in the same business at two or more locations within the town, which locations are contiguous, communicate with and open directly into each other and are operated as a unit, the person is liable for only one license tax.
(Code 1981, § 2-4018)

Sec. 8-34. Display of license.

Each person issued a license under this article shall post the license in a conspicuous place in his regular place of business. If there is no regular place of business, the license shall be kept where it may be inspected at appropriate times by the town tax collector. If a machine or other item of personal property is licensed, the license shall be affixed to the machine or item.
(Code 1981, § 2-4019)

Sec. 8-35. Change in location of business.

If a person who has obtained a license for a business taxed under this article desires to move from one business location to another within the town, the license which has been issued shall be valid for the remainder of the license year at the new location, and no additional tax need be paid. Within a reasonable time after the change in location, however, the person shall inform the tax collector of the change in address.
(Code 1981, § 2-4020)

Sec. 8-36. Refund policy.

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.
(Code 1981, § 2-4021)

Sec. 8-37. Effect, scope of license issuance.

The issuance of a license under this article 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.
(Code 1981, § 2-4022)

Sec. 8-38. Exemptions.

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

(b) Any blind person engaging in business within this town shall be exempt from paying any privilege license tax levied by this article to the extent provided by G.S. 105-249.

(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 this town, shall be exempt from paying any privilege license tax levied by this article during the period of service, to the extent provided by G.S. 105-249.1.
(Code 1981, § 2-4023)

Sec. 8-39. Conducting business without license; penalty.

(a) It shall be unlawful for any person to engage in a business within this town upon which a privilege license tax is imposed by this article, without having paid the license tax specified in section 8-41. Violators shall be guilty of a misdemeanor and, upon conviction, shall be punished in accordance with section 1-6.

(b) The town may seek an injunction against any person engaging in business in violation of this section.

(c) A conviction under this section does not relieve a person of his liability for the license tax or taxes imposed by this article.
(Code 1981, § 2-4024)

Sec. 8-40. Collection of unpaid tax.

(a) If a person begins or continues to engage in a business taxed under this article without payment of the required privilege license tax, the tax collector may use either of the following methods to collect the unpaid tax: the remedy of levy and sale or attachment and garnishment, in accordance with G.S. 160A-207; or the remedy of levy and sale of real and personal property of the taxpayer in accordance with G.S. 105-109(d).

(b) Any person who begins or continues to engage in a business taxed under this article without payment of the tax is liable for an additional tax of five percent of the original tax due for each 30 days or portion thereof that the tax is delinquent.
(Code 1981, § 2-4025)

Sec. 8-41. Schedule of license taxes.

Taxes shall be levied and collected on the trades, professions, agencies, business operations and other subjects set out in the schedule of license taxes, which is made a part of this article and is on file in the town office.
(Code 1981, § 2-4026)

Secs. 8-42--8-60. Reserved.

ARTICLE III.

POOL ROOMS, RECREATION CENTERS, BOWLING ALLEYS AND DANCE HALLS

Secs. 8-61--8-95. Reserved.

ARTICLE IV.

PEDDLERS AND SOLICITORS*

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* State Law References: Regulation of solicitations and itinerant merchants authorized, G.S. 160A-178.
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Sec. 8-96. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Peddlermeans any person who transports goods from place to place and sells or offers for sale the goods, or who, without traveling from place to place, sells or offers for sale any goods from any vehicle or device; provided, that any person who separates the acts of sale and delivery for the purpose of evading the provisions of this article shall be deemed a peddler.

Solicitormeans any person who travels from place to place taking or offering to take orders for the sale of goods for future delivery or for personal services to be performed in the future, whether or not samples are displayed or money is collected in advance, and any person who uses or occupies any building or premises for the sole purpose of taking or offering to take orders for the sale of goods for future delivery or for personal services to be performed in the future, whether or not samples are displayed or money is collected in advance.

Transient vendormeans any person who engages in a temporary business of selling and delivering goods and who, for this purpose, uses or occupies any building or premises; provided, that no person shall be relieved from complying with the provisions of this article merely by conducting a transient business in association with any permanently established merchant.
(Code 1981, § 6-1031)
Cross References: Definitions generally, § 1-2.

Sec. 8-97. Registration.

Each person doing business in the town as a peddler, solicitor or transient vendor shall file with the clerk, on a form to be provided for the purpose, a statement setting forth the following information:

1.  Name and address of individual filing the statement.
2.  Name and address of principal or employer if individual is an agent or employee.
3.  Credentials showing relationship of agent or employee.
4.  Description of individual filing statement including height, weight, sex, age, color and distinguishing characteristics, if any.
5.  The goods to be sold or offered for sale, or the type of services to be rendered.
6.  The period of time during which the business will be carried on in the town.
7.  Description of automobile or other vehicle to be used in the business, including the make, model, body style, color and license number.

(Code 1981, § 6-1032)

Sec. 8-98. Door-to-door activities prohibited.

It shall be unlawful for any peddler, solicitor or transient vendor or other seller of merchandise to go in or upon private residences or the premises thereof in the town without having been requested or invited to do so by the owner or occupant, for the purpose of advertising, peddling or selling merchandise.
(Code 1981, § 6-1033)