|
~. ...~ AGENDA ITEM 10
<br />
<br /> PRIVILEGE LICENSE TAX ORDINANCE
<br />
<br /> BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY OF CONCORD:
<br />
<br /> Section 1. Definitions. l~herever in this ordinance the words
<br /> hereinafter defined or construed in this section are used, they shall, unless
<br /> the context requires otherwise, be deemed to have the following meaning:
<br /> (a) Agent - The person having the agency for the manufacturer, producer or
<br /> distributor. (b) Business - Any business, trade, occupation, profession,
<br /> avocation or calling of any kind, subject by the provisions of this ordinance
<br /> to a license tax. (c) Engaged in the business - Engaged in the business as
<br /> owner or operator. (d) Fiscal year - The period beginning with the first
<br /> day of July and ending with the thirtieth day of June next following.
<br /> (e) Person - Any person, firm, partnership, company or corporation.
<br /> (f) ~a--~r - Any three consecutive months.
<br />
<br /> Section 2. License Tax upon certain trades and business operations.
<br /> In addition to the tax on property and polls, as otherwise p~ovided for, and
<br /> under the power and authority conferred in the laws of North Carolina, there
<br /> shall be levied and collected annually, or more often where provided for, a
<br /> privilege license tax on trades, professions, agencies, business operation,
<br /> exhibitions, circuses, and all subjects authorized to be licensed as set out
<br /> in the following sections and schedule. All licenses shall be a personal
<br /> privilege and shall not be transferable. Nothing herein contained shall be
<br /> construed to prevent the Board of Aldermen from imposing from time to time,
<br /> as they may see fit, Such license taxes as are not specifically herein defined,
<br /> or from increasing or decreasing the amount of any special license tax, o~' from
<br /> prohibiting and regulating the business or acts licensed; and all licenses are
<br /> granted subject to the provisions of existing ordinances and those thereafter
<br /> enacted. "
<br />
<br /> Section 3. Unlawful to conduct business without a licenSe. It
<br /> shall be unlawful for any person or his agent or servant to engage in or carry
<br /> on business in the City of Concord, for which there is required a license,
<br /> without first having paid the license tax and obtained the license. For the
<br /> purpose of this section, the opening of a place of business or offering to sell,
<br /> followed by a single sale or the doing of any such act or thing in the further-
<br /> 'anc~ of.the business, shall be construed to be engaging in or carrying on such
<br /> business; and each day that such person, firm or corporation shall engage in
<br /> or carry on such business as aforesaid, shall be construed to be a separate
<br /> Offense.
<br />
<br /> Section 4. License tax shall be for 12 months. All taxes'provided
<br /> f6r..and fixed in the following sections shall be for twelve months, unless
<br /> otherwise, specified, and shall so remain for each year to come until changed
<br /> b~.~the Board of Aldermen. All the licenses provided for shall date from the
<br /> first day of July each and every year and shall expire on the thirtieth day
<br /> of June the following year; provided, that where the license is issued after'
<br /> the first day of February, then the licensee shall be required to pay one-
<br /> half the tax prescribed, except where otherwise specifically provided.'
<br />
<br /> Section 5. License required for every separate business. The
<br /> payment of any particular tax imposed by this ordinance shall not relieve thc
<br /> person paying same from the pa)nnent of any other tax imposed by this ordinance
<br /> for any other business he may carry on, unless so provided by the section
<br /> imposing such tax; it being the intent of this ordinance that license taxes
<br /> prescribed by various sections or subsections of this ordinance applicable to
<br /> any business shall be cumulative except where otherwise specifically provided.
<br />
<br /> Section 6. License required for every separate business. A license
<br /> issued for the privilege of conducting a business is only valid for the business
<br /> conducted at the place and by the licensee named therein. Every person doing
<br /> business in more than one factory, mill, ~arehouse, store, stall, stand or other
<br /> place of business, shall secure a separate license for each such place of busi-
<br /> ness, unless such places of business are continguous to each other, communicate
<br />
<br />
<br />
|