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:

Agent means the person having the agency for the manufacturer, producer or distributor.

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

Engaged in the business means engaged in the business as owner or operator.

Fiscal year means the period beginning July 1 and ending June 30 next following.

(Code 1974, § 10-1)

Cross reference— Definitions and rules of construction generally, § 1-2.

Sec. 8-27. - Tax imposed on certain businesses, etc.; transfer; future actions of board; deemed subject to Code, etc.

In addition to the tax on property and polls, as otherwise provided for, and under the power and authority conferred in the laws of the state, there shall be levied and collected annually, or oftener where provided for, a privilege license tax on trades, professions, agencies, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in this article and the schedule on file in the office of the town clerk. All licenses shall be a personal privilege and shall not be transferable. Nothing contained in this article shall be construed to prevent the board of commissioners from imposing from time to time, as they may see fit, such license taxes as are not specifically defined in this article, or from increasing or decreasing the amount of any special license tax, or from prohibiting or regulating the business or acts licensed. All licenses are granted subject to the provisions of this Code and other ordinances of the city.

(Code 1974, § 10-2)

State law reference— Authority to tax, G.S. 160A-206 et seq.

Sec. 8-28. - License year.

All taxes provided for and fixed in this article and the schedule on file in the office of the town clerk shall be for 12 months, unless otherwise specified. All licenses shall date from July 1 of each year and shall expire on June 30 of the next year; provided, that where the license is issued after January 1, the licensee shall be required to pay one-half the tax prescribed, except where otherwise specifically provided for.

(Code 1974, § 10-4)

Sec. 8-29. - License required for every separate business.

The payment of any particular tax imposed by this article shall not relieve the person paying such tax from the payment of any other tax imposed by this article for any other business he may carry on, unless so provided by the section imposing such tax, it being the intent of this article that license taxes prescribed by various sections or subsections of this article applicable to any business shall be cumulative, except where otherwise specifically provided.

(Code 1974, § 10-5)

Sec. 8-30. - License required for each place of business; effects of change of location or sale of business.


A license issued for the privilege of conducting a business is only valid for the business conducted at the place and by the licensee named therein. Every person doing business in more than one factory, mill, warehouse, store, stall, stand or other place of business shall secure a separate license for each such place of business, unless such places of business are contiguous to each other, communicate directly with and open into each other, and are operated as a unit.


If the business is moved or if the licensee sells to another, a new license shall be necessary, unless a special permit to continue business under the original license is obtained from the board of commissioners.

(Code 1974, § 10-6)

Sec. 8-31. - Engaging in business without license.

It shall be unlawful for any person or his agent or servant to engage in or carry on a business in the town for which there is required a license without first having paid the license tax and obtained the license therefor. For the purposes of this section, the opening of a place of business or offering to sell, followed by a single sale or the doing of any act or thing in furtherance of the business, shall be construed to be engaging in or carrying on such business.

(Code 1974, § 10-3)

Sec. 8-32. - Display of license.

Every license must be kept prominently displayed at the place of business of the licensee named in the license or, if the licensee has no fixed place of business, such licensee must keep such license wherever the business is being operated and where it can be inspected at any time by the proper town official.

(Code 1974, § 10-7)

Sec. 8-33. - License tax schedule.

The amounts of the license taxes imposed under this article shall be as established from time to time by the board of commissioners. A schedule of such taxes shall remain on file in the office of the town clerk.

(Code 1974, § 10-9)

Sec. 8-34. - No abatement or refund on discontinuance of business.

No license tax shall be abated, nor shall any refund of any part thereof be made, in any case where the licensee discontinues his business before the end of the period for which such license was issued.

(Code 1974, § 10-8)

Secs. 8-35—8-55. - Reserved.


(12) State Law reference— Authority to levy privilege license taxes, G.S. 160A-211. (Back)