§ 12-4. Levy of tax or registration fee imposed.

Latest version.

(a)

Privilege license: An annual privilege license tax as listed in the consolidated fee schedule is hereby levied on each business conducted within the town. Those businesses subject to an annual privilege license tax imposed by the State of North Carolina or otherwise exempted from local privilege license taxes by state law are exempt from the town's privilege license tax; or

(b)

Business registration fee: An annual registration fee as listed in the consolidated fee schedule is hereby imposed on each business conducted within the town. Businesses/occupations that are board licensed by the State of North Carolina are exempt from the registration fee.

(Ord. No. 15-07-025 , Pt. I, 7-1-2015; Ord. No. 16-07-018 , Pt. I, 7-6-2016)

                    
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