AG 1992 05 18 - Laserfiche WebLink

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CABARRUS COUNTY PRIVILEGE LICENSE TAX ORDINANCE Charles Callfmore made motif,n, seconded hy HcClary and carried that the County adopt the same p~lvilege license as the City subject to the limitations of the North Carolina General Statutes. BE IT ORDAINED BY TIlE BOARD OF COMMISSIONERS OF TIlE COUNTY OF CABARRUS: Section ). Definitions. Wherever in this ordinance tile words hereinafter defined or construed in this section are used, they shall, unless tbs context requires otherwise, be deemed to ]lave the following meaning: (a) ~e~ - The person having the sgency for the manufacturer, producer or distributor. (b) Business - Any business, trade, occupation, profession, uvocation or calling of any kind, subject hy the provisions of this ordinance to a license tax. (c) ~n~a~ed in tile business - Engaged in the business as owner or operator. (d) Fiseal year - The period beginning with the first day of July and ending with the thirtieth day of June next following. (e) Person - Any person, firm, partnership, company or corporation. (f) ~uarte~ - Any three consecutive months. Section 2. License Tax upon certain trades and business operations. In addition to the tax on property and polls, ss otherwise provided for, and under the power and suthority conferred in the laws of North Carolina, there shall he levied and collected annually, or more often where provided for, a privilege license t~mx on trades, professions, agencies, business operation, exhibitions, circuses, and all subjects authorized to be licensed as set out in the following sections and schedule. All licenses shall be s personal privile!:e and shall not be transferable. Nothing herein contained 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 herein defined, or from increasing or decreasing the amount of any special license tax, or from prohibiting and regulating the business or sets license; and all licenses are granted subject to tile provisions of existing ordinances and those thereafter enacted. Section 3. Unlawful to conduct business without a license. It shall be unlawful for any p,~rson or his agent or servant to engage in or carry on business in the Cuunty of Cabarrus, for which there is required a license, without first having paid the license tax and obtained tile license. For the purpose of this section, the opening of a place of business or offering to see, followed by a single sale or the doing of any such act or thing in the furtherance of the business, shall be construed to be engaging imm or carrying on such business; and each day that such person, firm or corporation shall engage in or carry on such business as aforesaid, sba]], be construed to be a separate offense. Section 4. License tax shall be for 12 months. All taxes provided for and fixed in the following sections shall be for twelve months, unless otherwise specified, and shall so remain for each year to come until changed by tile Doard of Commiesion~s. Ail the licenses provided for shall date from time first day of July each and ever~ year and shall expire on time thirtieth day of June the following year; provided, that where the license is issued after the first ~lay of February, then the licensee shall be required to pay one-half the tax prescribed, except where otherwise specifically provided. Section 5. License ~Lqutred for every separate business. The payment of any particular tax imposed by this ordinance shall not relieve the person paying same from the payment of any other tax imposed hy this ordinance for any other business he may carry on, unless so provided by the section imposing such tax; it being the intent of this ordinance that license taxes prescrihed by various sections or subsections of this ordinance applicable to any business shall be cumulative except where otherwise specifically provided.