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ICABAIt US CDUNl } <br /> i~ORIH C~ROLI~iA <br /> <br />Mr. John Witherspoon <br />Cabarrus County Manager <br />P.O. Box 707 <br />Concord, North Carolina <br /> <br />28026-0707 <br /> <br /> RE: Closing-Out Sales ordinance <br /> <br />Dear Mr. Witherspoon: <br /> <br />This is in reference to a memorandum dated October 22, 1992 from <br />Susie Bonds concerning codification of ordinances. The ordinance <br />directly related to the Tax Collector's Office is "Closing-Out <br />Sales" <br /> <br />In the 9 1/2 years that I have been employed with the Tax <br />Collectors office, I do not ever remember our office enforcing this <br />license. This license appears to have been adopted along with the <br />privilege license ordinance that was rescinded by the Board of <br />Commissioners August, 1992. <br /> <br />It seems unfair that we would have a license for "going out of <br />business" when we don't have a license for operating a business. <br /> <br />My recommendations is to rescind the "closing-out sales" ordinance. <br /> <br />Should you have any questions or desire further information, please <br />feel free to contact me. <br /> <br />L~~nlre,ly' <br /> ~B .~M0rg~~~ <br /> Tax Collections Supervisor <br /> <br /> Office of 1.he T~ Co!lector <br /> <br />Box 707 · Ccr,cc;rd, I,,~C 2~1026-[:7,q7 · <br /> <br /> <br />