§ 105-109. Obtaining license and paying tax.
§ 105‑109. Obtaininglicense and paying tax.
(a) Repealed by SessionLaws 1998‑95, s. 13, effective July 1, 1999.
(b) License Required. Before a person may engage in a business, trade, or profession for which alicense is required under this Article, the person must be licensed by theDepartment. To obtain a license, a person must submit an application to theDepartment for the license and pay the required tax. An application for alicense is considered a return.
The Department must issue alicense to a person who files a completed application and pays the requiredtax. A license must be displayed conspicuously at the location of the licensedbusiness, trade, or profession.
(c) Repealed by SessionLaws 1998‑212, s. 29A.14(a), effective January 1, 1999.
(d) Penalties. Thepenalties in G.S. 105‑236 apply to this Article. The Secretary maycollect a tax due under this Article in any manner allowed under Article 9 ofthis Chapter.
(e) Local LicenseTaxes. The penalty and collection provisions of this section apply to taxeslevied by counties of the State under the authority of this Article in the samemanner and to the same extent as they apply to taxes levied by the State. Theprovisions of this section for the collection of delinquent license taxes applyto license taxes levied by the cities and towns of this State under authorityof this Article, or any other provision of law, in the same manner and to thesame extent as they apply to taxes levied by the State. (1939, c. 158, s. 187; 1957,c. 859; 1963, c. 294, s. 5; 1973, c. 108, s. 51; c. 476, s. 193; 1993, c. 539,ss. 698, 699; 1994, Ex. Sess., c. 24, s. 14(c); 1998‑95, s. 13; 1998‑212,s. 29A.14(a); 2007‑491, s. 7.)