Licenses for Specific Businesses

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Code of Ordinances

Chapter 10 LICENSES AND BUSINESS REGULATIONS

ARTICLE VII. LICENSES FOR SPECIFIC BUSINESSES

Sec. 10-151. Alcoholic beverages--retail.

(a)   Every person engaged in the business of selling at retail within the corporate limits of the town malt beverages, including beer, as defined in North Carolina General Statutes Section 105-113.68 shall pay a license tax of:

On-premises, per annum 15.00
Off-premises, per annum 5.00

(b)   Every person engaged in the business of selling at retail within the corporate limits of the town unfortified wine, as defined in North Carolina General Statutes Section 105-113.68 shall pay a license tax of:

On-premises, per annum 15.00
Off-premises, per annum 10.00

(c)   The privilege license tax for retailers of fortified wines shall be the same as for retailers of unfortified wines; retailers of both unfortified and fortified wine shall pay only the license tax rate applicable to unfortified wine.

(d)   The rate of license tax levied under this section shall be for the first license issued to one (1) person; for each additional license issued to one (1) person an additional tax of ten (10) percent of the base tax shall be levied, such increase to apply progressively for each additional license issued to one (1) person.

(e)   All licenses issued under this section are annual licenses for the period May 1 to April 30.

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2010-03-08/O-1, § 1)

Sec. 10-152. Same--wholesalers.

(a)   Every person engaged in the business of dealing in or selling at wholesale beer, lager beer, ale, porter, and other brewed or fermented beverages, unfortified wines or fortified wines, with a place of business located within the corporate limits of the town, shall pay the following tax:

Beer, lager beer, ale, porter, per annum 37.50
Fortified wines, unfortified wines, per annum 37.50
License to sell at wholesale all of the
above-mentioned beverages or any of them, per annum
62.50

(b)   All licenses issued under this section are annual licenses for the period May 1 to April 30.

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2010-03-08/O-1, § 2)

Sec. 10-153. Amusements not otherwise taxed.

Every person engaged in the business of giving, offering, or managing any form of entertainment or amusement not otherwise taxed or specifically exempted, for which an admission is charged, shall pay an annual license tax for each room, hall, tent or other place where such admission charges are made of twenty-five dollars ($25.00). Every person offering or managing any dance or athletic contest of any kind, except high school and elementary school athletic contests, for which an admission tax in excess of fifty cents ($0.50) is charged, shall pay an annual license tax of two dollars and fifty cents ($2.50)for each location where such charges are made.

All exhibitions, performances, and entertainments, except as in this Code expressly mentioned as not exempt, produced by local talent exclusively, and for the benefit of religious, charitable, benevolent, or educational purposes, and where no compensation is paid to such local talents shall be exempt from a license tax.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-154. Bagatelle tables, merry-go-rounds, etc.

(a)   Every person engaged in the operation of a bagatelle table, merry-go-round or other riding device, hobby horse, switch-back railway, shooting gallery, swimming pool, skating rink, other amusements of a like kind, or a place for other games or play with or without name (unless used solely and exclusively for private amusement or exercise), at a permanent location shall pay for each subject enumerated an annual license tax of twenty-five dollars($25.00).

(b)   Subsection (a) does not apply to bowling alleys and music machines.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-155. Billiard and pool tables.

(a)   Every person who shall rent, maintain, or own a building wherein there is a table or tables at which billiards or pool is played, whether operated by a slot or otherwise, shall pay an annual license tax for each location of twenty-five dollars ($25.00).

(b)   Subsection (a) does not apply to fraternal organizations having a national charter, American Legion posts, or posts or other local organizations of other veterans' organizations chartered by congress or organized and operating on a statewide or nation-wide basis, Young Men's Christian Associations, and Young Women's Christian Associations.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-156. Bowling alleys.

(a)   Every person who shall rent, maintain, or own a building wherein, or any premises on which, there is a bowling alley or alleys of like kind shall pay an annual license tax for each alley kept or operated often dollars ($10.00).

(b)   Subsection (a) does not apply to fraternal organizations having a national charter, American Legion posts, Young Men's Christian Associations, and Young Women's Christian Associations.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-157. Carnival companies, etc.

(a)   Every person engaged in the business of a carnival company or a show of like kind, moving picture and vaudeville shows, museums, and menageries, merry-go-rounds, ferris wheels, riding devices, and other like amusements, and enterprises, conducted for profit, under the same general management, or an aggregate of shows, amusements, eating places, riding devices, or any of them operating together on the same lot or contiguous lots or streets, traveling from place to place, whether owned and operated by separate persons or not, filling week-stand engagements, or giving week-stand exhibitions, under canvas or not, shall pay for each week or part of a week, a license tax of one hundred fifty dollars ($150.00); provided:

(b)   When a person, firm or corporation exhibits only riding devices, or riding devices along with two (2) or less concession stands which are not a part of, nor used in connection with any carnival company, the tax shall be five dollars ($5.00) per week for each such riding device or concession stand.

(c)   Except for the operation of two (2) or less concession stands as authorized above, it shall be unlawful under this section for the owners or operators of riding devices to operate or cause to be operated, any show, game, stand or other attraction whatsoever.

(d)   No person, firm, or corporation, nor any aggregation of same, giving such shows, exhibitions or performances, shall be relieved from the payment of the tax levied in subsection (a), regardless of whether or not the state or any subdivision thereof derives a benefit from the same. No carnival operating or giving performances or exhibitions in connection with any fair shall be relieved from the payment of the tax levied in subsection (a). It is the intent and purpose of this section that every person who is engaged in the giving of such shows, exhibitions, performances, or amusements, whether the whole or a part of the proceeds are for charitable, benevolent, educational, or other purposes whatsoever, shall pay the license taxes provided for in subsection (a).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-158. Circuses, menageries, wild west, dog and/or pony shows, etc.

Every person engaged in the business of exhibiting performances, such as a circus, menagerie, wild west show, dog or pony show, or any other show, exhibition or performance similar thereto, not taxed in other sections of this chapter, shall pay for each day or part of a day a license tax of twenty-five dollars ($25.00).

The provisions of this section, or any other section of this Code, shall not be construed to allow without the payment of the tax imposed in this section, any exhibition or performance described in this section, for charitable, benevolent, educational, or any other purpose whatsoever, by any person who is engaged in giving such exhibitions or performances, no matter what terms of contract may be entered into or under what auspices such exhibitions or performances are given. It is the intent and purpose of this section that every person who is engaged in the business of giving such exhibitions or performances, whether a part or all of the proceeds are for charitable, benevolent, educational, or other purposes or not, shall pay the license tax imposed in this section.

In lieu of the tax levied in section 13-102, each circus, or other form of amusement taxed under this section, advertising by means of outdoor advertising shall pay a tax of fifty dollars ($50.00) for the privilege of advertising in this manner. This tax is in addition to the other taxes levied in this section.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-159. Electronic video games.

Every person engaged in the business of owning or operating machines that play electronic video games where a coin or other thing of value is deposited in the machine shall pay an annual license tax for each machine of five dollars($5.00).

The applicant for license under this section shall, in making application for license, specify the serial number of the video machine or machines proposed to be operated. The license shall not, under any condition, be transferable to any other video machine. The revenue collector may seize any machine not licensed in accordance with this section and may hold the machine until it is duly licensed.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-160. Moving picture shows.

Every person engaged in the business of operating a moving picture show shall pay an annual license tax of two hundred dollars ($200.00) per screening room. Such businesses that operate three (3) days or less per week shall pay an annual license tax of one hundred dollars ($100.00) per screening room.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-161. Outdoor theaters.

Every person engaged in the business of operating an outdoor or drive-in moving picture show or places where vaudeville exhibitions or performances are given for compensation shall pay an annual license tax of one hundred dollars($100.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-162. Selling, leasing or furnishing videos.

Every person engaged in the business of selling, leasing, furnishing or distributing movies, including videos, for use in places where no admission fee is charged shall pay an annual license tax of twenty-five dollars ($25.00) for each location.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-163. Automobile dealers.

Every person engaged in the business of retail selling of motor vehicles, trailers, semi trailers shall pay a license tax of twenty-five dollars ($25.00)per annum for each location where such business is carried on.

If any business taxed under this section is of a seasonal, temporary, transient, or itinerant nature, it must pay a license tax of three hundred dollars on each location.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-164. Automobile supply and service stations.

(a)   Every person engaged in the business of servicing, storing, painting, repairing, welding, or upholstering of motor vehicles, trailers, semi trailers, or engaged in the business of retail selling or delivering of any tires, tools, batteries, electrical equipment, automotive accessories, including radios designed for exclusive use in automobiles, or supplies, motor fuels or lubricants, or any such commodities, shall pay a license tax of twelve dollars and fifty cents ($12.50) per annum for each location where such business is carried on.

(b)   Every person engaged in the business of buying, selling, distributing, exchanging, or delivering automotive accessories, including radios designed for exclusive use in automobiles, parts, tires, tools, batteries, or other automotive equipment or supplies or any of such commodities at wholesale shall pay an annual license tax for each location where such business is carried on of thirty-seven dollars and fifty cents($37.50). Any person engaged in the business enumerated in this section and having no located place of business, but selling to retail dealers by use of some form of vehicle, shall pay an annual license tax for each vehicle used in carrying on such business of twenty-five dollars ($25.00). For the purpose of this subsection, "wholesale" shall apply to manufacturers, jobbers and such others who sell to retail dealers, except manufacturers of batteries. No additional license tax under this subsection shall be levied upon or collected from any employee, agent, or salesman whose employer or principal has paid the tax for each location levied in this subsection.

(c)   No person, firm, or corporation paying the wholesaler's tax as levied in subsection (b) hereof shall be required to pay any additional tax under subsection (a).

(d)   Every person engaged in the business of buying, selling, distributing, servicing, storing, or exchanging motor vehicles, trailers, semi trailers, tires, tools, batteries, electrical equipment, lubricants, or automotive equipment, including radios designed for exclusive use in automobiles, and supplies shall pay an annual license tax for each location where such business is carried on of twenty-five dollars ($25.00).Persons dealing in secondhand or used motor vehicles exclusively shall be liable for the tax unless such business is of a seasonal, temporary, transient, or itinerant nature, in which event the tax shall be three hundred dollars($300.00) for each location where such business is carried on. Any person who deals exclusively in motor fuels and lubricants and has paid the license tax levied under subsection (a) of this section shall not be subject to any license tax under subsections (b) and (c) of this section. A person, firm or corporation licensed under this subsection is not required to be licensed under subsection (a) or (b). No additional license tax under this subsection shall be levied upon or collected from any employee or salesman whose employer has paid the tax levied in this subsection; nor shall the tax apply to dealers in semi trailers weighing not more than five hundred (500) pounds and carrying not more than a one-thousand-pound load, and to be towed by passenger cars, nor to dealers in four-wheel, farm-type wagons equipped with rubber tires and designed to be pulled or towed by passenger cars or farm tractors. Premises on which cars are stored or sold when owned or operated by a licensed car dealer under the same name shall not be deemed as a separate place of business.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-165. Barbershops, beauty shops, etc.

Every person engaged in the business of conducting a barbershop, beauty shop or parlor, or other shop of like kind shall pay an annual license tax for each barber, manicurist, cosmetologist, beautician, or operator in a beauty parlor, or other shop of like kind in any office, hotel, or other place of two dollars and fifty cents ($2.50).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-166. Bicycle dealers.

Any person engaged in the business of buying or selling bicycles, supplies, and accessories shall pay an annual license tax of twenty-five dollars($25.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-167. Branch or chain stores.

Every person engaged in the business of operating or maintaining, under the same general management, supervision, or ownership, two (2) or more stores, or mercantile establishments where goods, wares or merchandise are sold or offered for sale, or from which such goods, wares or merchandise are sold or distributed at wholesale or retail, or controls by lease, either as lessor or lessee, or by contract, the manner in which any such store or stores are operated, or the kinds, character, or brands of merchandise which are sold therein, shall be deemed a branch or chain store operator, and shall pay an annual license tax on each and every store of fifty dollars ($50.00), except that the store in which the principal office is located shall not be taxed under this section.

The term "chain store," as used in this section, shall include stores operated under separate charters of incorporation, if there is common ownership of a majority of stock in such separately incorporated companies, or if there is similarity of name of such separately incorporated companies, or if such separately incorporated companies have the benefit in whole or in part of group purchase of merchandise, or of common management. In like manner the term "chain store" shall apply to any group of stores where a majority of interest is owned by an individual or partnership.

This section shall not apply to:

Businesses that operate a single franchise where the varieties of goods sold are controlled by contract, but the ownership of each store is separate.

Retail stores of nonprofit organizations engaged exclusively in the sale of merchandise processed by handicapped persons employed.

Manufacturers, retail or wholesale dealers solely by reason of sale of fertilizers, farm chemicals, soil preparents or seeds.

Retail outlets owned and operated by wholesale bakeries at a location separate and apart from the wholesale bakery under the same ownership, management and control of the wholesale bakery and used solely as outlets for the disposition at retail surplus or broken products of the wholesale bakery operating same and which do not deal in any other products and where the operation of such stores is only incidental to the operation of the wholesale bakery, such stores being commonly known as bakery thrift stores.

Retail or wholesale dealers in motor vehicles and automotive equipment and supply dealers at wholesale who are not liable for tax hereunder on account of the sale of other merchandise.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-168. Campgrounds, trailer courts, tent camping, etc.

Every person engaged in the business of operating a campground, trailer park, tent camping area, or similar place for profit, advertising in any manner for transient patronage, or soliciting such business, regardless of whether the rental to patrons is on a daily, weekly, biweekly, or monthly basis, shall pay an annual license tax of twelve dollars and fifty cents ($12.50) for each location.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-169. Check cashing business.

Every person engaged in the business cashing checks, drafts, or money orders for a fee shall pay an annual tax of one hundred dollars ($100.00) for each location. Banks, savings institutions, credit unions, farm credit systems, and businesses principally engaged in the retail sale of goods or services are exempt from the taxes levied in this section.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-170. Collection agencies.

(a)   Every person engaged in the business of collecting, for a profit, claims, accounts, bills, notes, or other money obligations for others, and of rendering an account for same, shall be deemed a collection agency, and shall pay an annual license tax of one hundred dollars ($100.00).

(b)   Subsection (a) does not apply to a regularly licensed practicing attorney at law.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-171. Contractors and construction companies - Generally.

(a)   Every person who has obtained a current state contractor's license under section 105-54 of the North Carolina General Statutes and who for a fixed price, commission, fee, or wage, offers or bids to construct within the town any building, highway, street, sidewalk, bridge, culvert, sewer or water system, reservoir or dam, hydraulic or power plant, transmission line, tower, dock, wharf, excavation, grading, or other improvement or structure, or any part thereof, shall pay an annual license tax of ten dollars($10.00).

(b)   No employee or subcontractor of any person, who has paid the tax provided for in subsection (a), shall be required to pay the license tax provided for in subsection (a) while so employed by such person.

(c)   This section shall not apply to plumbers, heating contractors or electricians.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-172. Same--Plumbers, heating contractors, and electricians.

Every person engaged in the business of a plumber, installing plumbing fixtures, piping or equipment, steam or gas fitter, or installing hot-air heating system, or installing electrical equipment, or offering to perform such services, shall pay an annual license tax of fifty dollars ($50.00). Any person engaged exclusively in the businesses enumerated in and licensed under this section shall not be liable for the tax on contractors, construction companies, installers of elevators and automatic sprinkler systems, and persons repairing elevators and automatic sprinkler systems.

With respect to electricians and electrical contractors, a license procured under this section shall cover the installation of electrical equipment, fixtures and wiring in or upon the consumer's premises, or on the "customer's side" of the point of delivery of electric service, but shall not cover the installation of or service to transmission or distribution lines or work in the "distributor's side" of the point of delivery of electric service. With respect to plumbers and plumbing contractors, a license procured under this section shall cover plumbing work and plumbing installation in buildings and upon the premises upon which the buildings are situated and up to the connection with the sewer or water mains, but shall not cover the construction of or work upon water or sewer systems or mains.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-173. Same--Installing elevators and automatic sprinkler systems.

Every person engaged in the business of selling or installing elevators or automatic sprinkler systems shall pay an annual license tax of one hundred dollars ($100.00). No person who does not maintain an established place of business in the town shall be liable for the tax levied under this section, nor shall the tax apply to plumbers, heating contractors, and electricians.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-174. Same--Mechanical contractors, repairmen.

Every person engaged in the business of repairing and/ or servicing mechanical equipment (excluding any businesses specifically listed in this other parts of this section) shall pay an annual license tax of fifty dollars($50.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-175. Same--Miscellaneous.

Every person engaged in the business of construction or engaged in the business as a building contractor, (who is not licensed by the state as a building contractor) tree service contractor, sign contractor, painting and wallpaper contractor, awning installer, sheet metal contractor, tinning contractor, roofing contractor, ventilation contractor, wrecking or house moving contractor, or insulation contractor shall pay an annual license tax of fifty dollars ($50.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-176. Dry cleaners, pressing clubs, and hat blockers.

(a)   Every person engaging in the business of operating a dry cleaning, pressing or hat blocking business shall, for each place of business, pay an annual license tax of fifty dollars ($50.00).

(b)   If a place of business solicits outside the county where the place of business is located, the license tax shall be one hundred dollars ($100.00).

(c)   Every person engaged in the business of soliciting dry cleaning or pressing work to be done by a place of business that is not liable for a state license tax shall pay a tax of one hundred dollars ($100.00). The holder of a soliciting license shall carry the license in the cab of any vehicle used in soliciting in this town.

(d)   Definitions.

Dry cleaning, pressing or hat blocking business.  A place of business where the service of dry cleaning, wet cleaning incidental to dry cleaning, spotting, pressing, finishing, or reblocking hats, garments, or wearing apparel of any kind is performed or accepted to be performed but where the actual dry cleaning or pressing is not performed on the premises. 

Place of business.  A fixed place at which a business is maintained. 

Soliciting.  Accepting an article or a garment to be dry cleaned or pressed by taking physical possession of the article or garment. 

(e)   This section does not apply to any bona fide student of any college or university in this town operating a pressing or dry cleaning business at the college or university during the school term of the college or university.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-177. Emigrant and employment agents.

Every person, either as agent or principal, engaged in the business of soliciting, hiring, or contracting with laborers, male or female, for employment out of the state shall pay an annual license tax of one hundred dollars ($100.00).

Every person who engages in the business of securing employment for a person or persons and charging therefore a fee, commission, or other compensation, shall pay an annual license tax of one hundred dollars ($100.00).

This section shall not apply to any employment agency operated by the federal government, the state, any county or municipality, or whose sole business is procuring employees for work in the production and harvesting of farm crops within the state. Under this section the tax on any employment agency whose sole business is the placement of teachers or other school employees and which has been approved by the state superintendent of public instruction shall be fifty dollars ($50.00). The tax on employment agencies where the sole business is the placement of domestic servants or unregistered nurses for employment within the state shall be fifty dollars ($50.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-178. Escort service.

Every person engaged in the legitimate of providing companionship to individuals for a fee shall pay an annual tax of five hundred dollars ($500.00)for each location.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-179. Exhibition shows.

Every person using a location for the purposes of promoting the display or sale of merchandise, wares or other tangible items in connection with an exhibition show shall pay for each such exhibition show a license fee per week or fraction thereof of two hundred dollars ($200.00).

However, when an exhibition of arts, crafts or other items of merchandise is totally sponsored by a nonprofit organization conducting the exhibition show for charitable, cultural, religious or civic purposes, and no person or corporation outside of the organization is hired or engaged to promote such exhibition for a fee or percentage, and there is no buying, selling, trading or taking of orders for future delivery, the organization shall pay a license tax of ten dollars ($10.00) per week or fraction thereof. However, when an exhibition of arts, crafts or other items of merchandise is totally sponsored by a nonprofit organization conducting the exhibition show for charitable, cultural, religious or civic purposes, and no person or corporation outside of the organization is hired or engaged to promote such exhibition for a fee or percentage, and there is any buying, selling, trading or taking of orders for future delivery, the organization shall pay a license tax of fifty dollars($50.00) per week or fraction thereof.

Where a group of exhibitors place merchandise in the same location under one(1) general management or promoter, the total tax prescribed by this section shall be due from the manager or promoter and each such exhibitor shall be exempt from this or any other privilege license tax. Any other exemptions provided for by this article shall not apply to the license required by this section.

In this section "exhibition show" means an exhibition or show where merchandise, wares or other tangible items are displayed for show and/or sale either out-of-doors or in a building occupied in whole or part for a period not to exceed one (1) week.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-180. Fortune tellers.

Every person engaging in the business of telling or pretending to tell fortunes, practice the art of palmistry, clairvoyance, and other crafts of a similar nature for a reward shall pay an annual tax of five hundred dollars($500.00) for each location.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-181. Hotels, motels, boardinghouses, rooming houses, tourist homes and tourist courts.

(a)   Every person engaged in the business of operating any hotel, motel, boardinghouse, rooming house, tourist home, tourist court or similar place advertising in any manner for transient patronage shall pay an annual license tax thereon of one dollar ($1.00) per room; provided, however, the license tax shall not be less than twenty-five dollars ($25.00).

(b)   The lobby, club room, office, dining room, kitchen and rooms occupied by the owner or lessee of the premises, or members of his family, for his or their personal or private use, shall not be counted when calculating the number of rooms for the basis of the license tax.

(c)   The tax provided for in this section shall apply whether the charges are made at daily, weekly, biweekly or monthly rate; such tax shall also apply as to any particular room whether or not such room is occupied by a permanent guest.

(d)   The tax herein levied shall be in addition to any tax levied for the sale of prepared food.

(e)   Numbering of rooms.  Each sleeping room or living room unit in the businesses subject to this section shall be numbered or designated in a plain, conspicuous manner. Such number or designation shall be placed on the outside of the outer door of each sleeping room or living room unit, and no two (2) units shall bear the same number. 

(f)   Guest register.  Every person engaged in the business subject to this section, shall at all times keep and maintain therein a guest register in which shall be inscribed the true name and home address of each person renting said room or unit, as well as such person's vehicle description and license plate information. Such register shall be signed by the person renting said room or unit or someone signing by his authority. 

(g)   The proprietor of such business shall write opposite such name so registered, the number of each room or unit assigned to and occupied by such guest, together with the date when such room or unit is rented. No person shall be allowed to occupy any room or unit in said establishment until all of the aforementioned entries have been made in such register.

(h)   The register required by this section shall be maintained by the proprietor of said business for one year of the date of rental, and subject to inspection at any reasonable time by any law-enforcement officer with territorial jurisdiction while in the performance of his duties or by an official of the fire prevention bureau of the town.

(i)   The guest vehicle parking area of any business licensed under this section shall be accessible at all times to any public safety officer in the performance of his duties.

(j)   Penalty.  Any violation of subsections (e) through (g) of this section shall be a misdemeanor, punishable by imprisonment up to thirty (30) days, or a fine of up to one hundred dollars ($100.00), in the discretion of the court. 

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-182. Ice cream manufacturers, dealers, etc.

(a)   Every person engaged in the business of manufacturing or distributing ice cream at wholesale shall pay for each factory or place where manufactured or stored for distribution the following base tax:

(b)   Where the machine or the equipment unit used is of the continuous freezer type the rate of tax shall be $0.375 per gallon capacity based on the rated capacity in gallons per hour according to the manufacturer's rating of such freezer or freezers, but in no case shall the tax be less than twelve dollars and fifty cents ($12.50) per annum for any freezer or freezers used.

(c)   Where the machine or equipment unit used is not of the continuous freezer type the rate of tax shall be one dollar and twenty-five cents ($1.25) per gallon capacity for the freezer or freezers used, but in no case shall the tax be less than twelve dollars and fifty cents ($12.50) per annum for any freezer or freezers used.

(d)   The revenue collector shall have the right to check the correctness or accuracy of any such manufacturer's rating herein referred to and to levy the tax herein authorized on the basis of such determined capacity. Where no standard freezer equipment with manufacturer's capacity rating is used, a tax of twelve dollars and fifty cents ($12.50) shall apply. The license tax herein shall not apply to any farmer who manufactures and sells only the products of his own cows.

(e)   Every person selling or delivering ice cream on which the tax has not been paid under the provisions of this section shall pay an annual license tax of twenty-five dollars ($25.00) per truck, automobile or vehicle. The license shall be posted in the cab of the truck, automobile or other vehicle.

(f)   For the purpose of this section the words "ice cream" shall apply to ice cream, frozen custards, sherbets, water ices, or similar frozen products.

(g)   Ice cream--retail: Every retail dealer selling at retail ice cream purchased from a manufacturer or other than a manufacturer who has paid the tax imposed in subsection (a) or (b) of this section or a manufacturer using counter freezer equipment and selling ice cream at retail only shall pay an annual license tax of two dollars and fifty cents ($2.50).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-183. Laundries.

Every person engaged in the business of operating a laundry, including wet or damp wash laundries and businesses known as " launderettes,""launderalls" and similar type businesses, where steam, electritown,or other power is used, or who engages in the business of supplying or renting clean linen or towels or wearing apparel, shall pay an annual license tax of fifty dollars ($50.00).

If a place of business solicits outside the county where the place of business is located, the license tax is one hundred dollars ($100.00).

Every person engaged in the business of soliciting laundry work to be done by a laundry or plant that has not paid a state license tax shall pay an annual tax of one hundred dollars ($100.00) and shall carry the license in the cab of any vehicle used in soliciting in this town.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-184. Loan agencies or brokers.

(a)   Every person engaged in the regular business of making loans or lending money, accepting liens on, or contracts of assignment of, salaries or wages, or any part thereof, or other security or evidence of debt for repayment of such loans in installment payments or otherwise, and maintaining in connection with same any office or other location or established place for the conduct, negotiation, or transaction of such business or advertising or soliciting such business in any manner whatsoever, shall be deemed a loan agency, and shall pay an annual license tax of one hundred dollars($100.00).

(b)   Subsection (a) does not apply to:

Banks, industrial banks, trust companies, building and loan associations, cooperative credit unions.

Installment paper dealers.

The business of negotiating loans on real estate, nor to pawnbrokers lending or advancing money on specific articles of personal property.

(c)   Subsection (a) does apply to:

Those persons operating what are commonly known as loan companies or finance companies and whose business is as hereinbefore described.

Those persons pursuing the business of lending money and taking as security for the payment of such loan and interest an assignment of wages or an assignment of wages with power of attorney to collect same, or other order or chattel mortgage or bill of sale upon households or kitchen furniture.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-185. Miscellaneous.

Every person engaged in a non-exempt business for which a specific tax is not listed in this section specifically for that type of business shall pay an annual tax based on the gross receipts of said business and based on the following schedule:

Gross receipts Tax
$0--25,000.00  25.00
$25,000.01--50,000.00  50.00
$50,000.01--100,000.00  75.00
$100,000.01--500,000.00  100.00
$500,000.01--1,000,000.00  125.00
$1,000,000.01--$2,000,000.00  150.00
$2,000,000.01--$3,000,000.00  225.00
Over $3,000,000.00  300.00

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2006-06-26/O-2, § 1)

Sec. 10-186. Motorcycle dealers.

Every person engaged in the business of buying, selling, distributing, or exchanging motorcycles or motorcycle supplies, or any of such commodities shall pay an annual license tax for each location where such business is carried on of twelve dollars and fifty cents ($12.50).

A motorcycle dealer paying the license tax under this section may buy, sell,or deal in bicycles and bicycle supplies without the payment of an additional license tax. No additional license tax shall be levied upon or collected from any employee or salesman whose employer has paid the tax levied in this section.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-187. Music machines.

Every person engaged in the business of operating, maintaining, or placing on location any machine or machines which plays records, or produces music, shall pay an annual license tax for each machine of five dollars ($5.00).

The applicant for a license under this section shall, in making application for license, specify the serial number of the machine or machines proposed to be operated, together with a description of the service offered for sale thereby, and the amounts of deposit required by or in connection with the operation of such machine or machines. The license shall carry the serial number to correspond with that on the application, and no such license shall under any condition be transferable to any other machines. It shall be the duty of the person in whose place of business the machine is operated or located to see that the proper license is attached in a conspicuous place on the machine before its operation shall commence.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-188. Outdoor advertising.

Every person who is engaged in the business of outdoor advertising by placing, erecting, or maintaining one (1) or more outdoor advertising signs or structures of any nature by means of signboards, poster boards, or printed bulletins, or other painted matter, or any outdoor advertising devices, erected upon the grounds, walls or roofs of buildings shall pay an annual license tax of thirty-five dollars ($35.00).

The tax levied in this section shall not apply to regularly licensed motion picture theaters upon any advertising signs, structures, boards, bulletins, or other devices erected by or placed by the theater upon property which the theater has secured by permission of the owner.

Every person who places, erects or maintains one (1) or more outdoor advertising signs, structures, boards, bulletins or devices as specified in this section shall be deemed to be engaged in the business of outdoor advertising.

Every person maintaining signboards, poster boards, printed bulletins, or other outdoor advertisements of any nature shall have imprinted on the same the name of such person, firm, or corporation in sufficient size to be plainly visible and permanently affixed thereto.

The following signs and announcements are exempted from the provisions of this section:

Signs upon property advertising the business conducted thereon.

Notices or advertisements erected by public authority or required by law in any legal proceedings.

Any sign containing sixty (60) square feet or less bearing an announcement of the town advertising itself; provided, the same is maintained at public expense.

No tax shall be levied under this section against any person painting, posting or otherwise displaying signs or panels advertising his or its own business containing twelve (12) square feet or less of advertising surface; provided, that this exemption shall not apply if the signs or panels are displayed in more than five (5) counties.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-189. Pawnbrokers.

Every person engaged in and conducting the business of lending or advancing money or other things of value for a profit, and taking as a pledge for such loan specific articles of personal property, to be forfeited if payment is not made within a definite time shall be deemed a pawnbroker, and shall pay an annual license tax of one hundred dollars ($100.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-190. Peddlers and itinerant merchants.

(a)   Peddlers.  Every person engaged in business or employed as a peddler shall obtain a license for the privilege of peddling goods and shall pay a tax for the license in the amount specified in this section. A peddler is a person who travels from place to place with an inventory of goods, who sells the goods at retail or offers the goods for sale at retail, and who delivers the identical goods he carries with him. A peddler who travels from place to place on foot shall pay a tax of ten dollars($10.00). A peddler who travels from place to place by vehicle shall pay a tax of twenty-five dollars ($25.00). 

(b)   Itinerant merchant.  Every person engaged in business as an itinerant merchant shall obtain a license for the privilege of engaging in business and shall pay a tax for the license of one hundred dollars ($100.00). An itinerant merchant is a merchant, other than a merchant with an established retail store in the town, who transports an inventory of goods to a building, vacant lot, or other location in the town and who, at that location, displays the goods for sale and sells the goods at retail or offers the goods for sale at retail. A merchant who sells goods, other than farm products, for less than six (6) consecutive months is considered an itinerant merchant unless he stops selling goods in the town because of his death or disablement, the insolvency of his business, or the destruction of his inventory by fire or other catastrophe. 

(c)   Exemptions.  This section does not apply to the following: 

Peddler or itinerant merchant who:

Sells farm or nursery products produced by him;

Sells crafts or goods made by him or his own household personal property.

Is a nonprofit charitable, educational, religious, scientific, or civic organization.

Sells printed material, wood for fuel, ice, seafood, meat, poultry, livestock, eggs, dairy products, bread, cakes, or pies.

Is an authorized automobile dealer licensed pursuant to Chapter 20 of the General Statutes.

A peddler who maintains a fixed, permanent location from which he makes at least ninety (90) percent of his sales, but who sells some goods in the town of his fixed location by peddling.

Itinerant merchant who:

Locates at a farmers market.

Is a part of an agricultural fair which is licensed by the commissioner of agriculture pursuant to General Statutes 106-520.3.

Sells goods at an auction conducted by an auctioneer licensed pursuant to Chapter 85B of the General Statutes.

A peddler who complies with the requirements of General Statutes 25A-38through General Statutes 25A-42 or who complies with the requirements of General Statutes 14-401.13.

(d)   Person defined.  As used in this section,"person" has the same meaning as in General Statutes105-164.3(11). 

(e)   Special exemption from tax.  The board of county commissioners of any county in this state, upon proper application, may exempt from the annual license tax levied upon peddlers and itinerant merchants in this section, disabled veterans of World War I, World War II, the Korean Conflict and Vietnam War who have been bona fide residents of this state for twelve (12) or more months continuously and widows with dependent children; and who so exempt, the board of county commissioners shall furnish such person or persons with a certificate of exemption and such certificate shall entitle the holder thereof to sell within the limits of the town without payment of any license tax to the town. 

(f)   Display and possession of license and identification.  An itinerant merchant shall keep the license required by this section conspicuously and prominently displayed so as to be visible for inspection by patrons of the itinerant merchant at the place or locations at which the goods are to be sold or offered for sale. A peddler shall have a license required by this section with him at all times he offers goods for sale and must produce them upon the request of any customer, state or local revenue or law enforcement agent. 

Upon the request of any customer, state or local revenue or law enforcement agent, a peddler or itinerant merchant shall provide its name and permanent address. If the peddler or itinerant merchant is not a corporation, he shall, upon the request of any customer, state or local revenue or law enforcement agent, provide a valid drivers license, a special identification card issued under General Statutes 20-37.7, Military Identification, or a passport bearing a physical description of the person named reasonably describing the peddler or itinerant merchant. If the peddler or itinerant merchant is a corporation, it shall, upon the request of any customer, state or local revenue or law enforcement agent, give the name and registered agent of the corporation and the address of the registered office of the corporation, as filed with the North Carolina Secretary of State.

(g)   Permission of property owner.  An itinerant merchant or a peddler who travels from place to place by vehicle, in addition to other requirements of this section, shall obtain a written statement, signed by the owner or lessee of any property upon which the itinerant merchant or peddler offers goods for sale giving the owners or lessees permission to offer goods for sale upon the property of the owner or lessee, the location of the premises for which the permission is granted, and the dates during which the permission is valid. Further, such statements shall be conspicuously and prominently displayed, so as to be visible for inspection by patrons of the itinerant merchant or peddler, at the places or locations at which the goods are to be sold or offered for sale. 

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-191. Pianos, organs, victrolas, records, radios, accessories.

Every person engaged in the business of selling, offering or ordering for sale, repairing or servicing any tape players, tape cartridges designed for use in tape players, pianos, organs, graphophones, victrolas, or other instruments using discs or cylinder records, or the sale of records for either or all of these instruments, television sets, television accessories and repair parts, radios or radio accessories and repair parts, including radios designed for exclusive use in automobiles, shall pay an annual license tax of five dollars($5.00); provided, that persons licensed under this section shall not be required to procure a license for automobiles and service stations by reason of being engaged in the business of selling, installing, or servicing automobile radios.

Any person applying for and obtaining a license under this section may employ traveling representatives or agents, but such traveling agents or representatives shall pay a license tax of five dollars ($5.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-192. Restaurants.

(a)   Every person engaged in the business of operating a restaurant, cafe, cafeteria, hotel with dining service on the European plan, drugstore, or other place where prepared food is sold, shall pay an annual license tax of:

Fourty-two dollars and 50 cents ($42.50) for a business that has seating for at least five (5) customers; or

Twenty-five dollars ($25.00) for a business that has a seating capacity for four (4) customers or less.

(b)   Subsection (a) shall not apply to industrial plants maintaining a nonprofit restaurant, cafe, or cafeteria solely for the convenience of its employees.

(c)   This section does not apply to the privilege of operating vending machines or the sale of any commodity through such machines licensed under North Carolina General Statutes section 105-65.1 and required by such section to pay a tax.

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2010-03-08/O-1, § 3)

Sec. 10-193. Security dealers.

Every person engaged in the business of dealing in securities, as defined in North Carolina Securities Act [G.S. Ch. 78A] and who maintains a place for or engages in the business of buying or selling shares of stock in any corporation, bonds, or any other securities on commission or brokerage, shall pay an annual license tax based upon the annual gross receipts of the services provided by such business according to the following schedule:

Gross receipts Tax
$0--25,000.00  25.00
$25,000.01--50,000.00  50.00
$50,0001.01--100,000.00  75.00
$100,000.01--500,000.00  100.00
$500,000.01--1,000,000.00  125.00
$1,000,000.01--$2,000,000.00  150.00
$2,000,000.01--$3,000,000.00  225.00
Over $3,000,000.00  300.00

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2006-06-26/O-2, § 2)

Sec. 10-194. Service establishments and businesses.

Every person engaged in the business of rendering or furnishing personal, financial, industrial, commercial, or home services to others for compensation and not otherwise specifically taxed under this chapter and not exempt from taxation for license tax purposes by the statutes of the state, shall procure a license for the privilege of engaging in such business in this town and shall pay for each store or place of business operated by him an annual tax based upon the annual gross receipts of the services provided by such business according to the following schedule:

Gross receipts Tax
$0--25,000.00  25.00
$25,000.01--50,000.00  50.00
$50,0001.01--100,000.00  75.00
$100,000.01--500,000.00  100.00
$500,000.01--1,000,000.00  125.00
$1,000,000.01--$2,000,000.00  150.00
$2,000,000.01--$3,000,000.00  225.00
Over $3,000,000.00  300.00

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2006-06-26/O-2, § 3)

Sec. 10-195. Solicitors.

Every person who travels from place to place taking or offering to take orders for the sale of goods for future delivery or for personal services to be performed in the future, regardless of whether samples are displayed or money is collected in advance, and every person who uses or occupies any building or premises for the sole purpose of taking or offering to take orders for the sale of goods for future delivery or for personal services to be performed in the future, regardless of whether samples are displayed or money is collected in advance, shall pay a license tax as follows:

Gross receipts Tax
$0--25,000.00  25.00
$25,000.01--50,000.00  50.00
$50,0001.01--100,000.00  75.00
$100,000.01--500,000.00  100.00
$500,000.01--1,000,000.00  125.00
$1,000,000.01--$2,000,000.00  150.00
$2,000,000.01--$3,000,000.00  225.00
Over $3,000,000.00  300.00

The license tax levied in this section shall not apply to any solicitor engaged in interstate commerce, but such solicitor shall secure a license appropriately marked to show such an exemption.

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2006-06-26/O-2, § 4)

Sec. 10-196. Specialty market operator.

Every person using a location for the purpose of promoting the display or sale of merchandise, wares or other tangible items in connection with a specialty market as defined in N.C.G.S. 105-53 shall pay an annual license tax of two hundred dollars ($200.00).

Where a group of exhibitors places merchandise in the same location under one general manager or promoter, the total tax prescribed by this section shall be due from the manager or promoter and all others shall be exempt from this privilege license tax.

An itinerant merchant's license is not required to engage in, the business of a vendor at a location licensed as a specialty market under this section or a specialty market that is exempt from the license requirements because the specialty market operator is the state or a unit of local government.

(1)   Display and possession of licenses and identification.  A specialty market operator shall have the license required by this section available for inspection during all times the specialty market is open and must produce it upon request of any customer, state and/or local revenue or law enforcement officer or agent. 

Upon the request of any customer, state and/or local revenue or law enforcement agent, a specialty market operator shall provide its name and permanent address. If the specialty market operator is not a corporation, he shall, upon the request of any customer, state and/or local revenue or law enforcement officer or agent, provide a valid drivers license, a special identification card issued under G.S. Section 20-37.7, military identification, or a passport bearing a physical description of the person named reasonably describing the specialty market operator. If the specialty market operator is a corporation, it shall, upon the request of any customer, state and/or local revenue or law enforcement officer or agent, give name and registered agent of the corporation and the address of the registered office of the corporation as filed with the North Carolina Secretary of State.

(2)   Specialty market registration list.  A specialty market operator shall maintain a daily registration list of all vendors selling or offering goods for sale at the specialty market. This registration list shall clearly and legibly show each vendor's name and permanent address. The specialty market operator shall require each vendor to exhibit a valid town privilege license for visual inspection by the specialty market operator at the time of registration, and shall require each vendor to keep the license conspicuously and prominently displayed so as to be visible for inspection by patrons of the vendor at the places or locations at which the goods are sold or offered for sale. Each daily registration list maintained pursuant to this section shall be retained by the specialty market operator for no less than two (2) years and shall, at any time, be made available upon request to any state or local revenue or law enforcement officer or agent. 

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-197. Specialty market vendor.

A specialty market vendor is a person who transports an inventory of goods to a specialty market licensed under Section 13.111.1(a) of this Code and who, at that location displays the goods for sale and sells the goods or offers the goods for sale. A specialty market vendor shall pay an annual license tax of twenty-five dollars ($25.00).

A specialty market vendor shall keep the license required by this section conspicuously and prominently displayed so as to be visible for inspection by patrons of the vendor at the place or locations at which the goods are to be sold or offered for sale. A specialty market vendor shall have a license required by this section with him at all times he offers goods for sale and must produce them upon request of any customer, state or local revenue or law enforcement agent.

Upon the request of any customer, state or local revenue or law enforcement agent, a specialty market vendor shall provide its name and permanent address. If the vendor is not a corporation, he shall, upon the request of any customer, state or local revenue or law enforcement agent, provide a valid drivers license, a special identification card issued under General Statute Section 20-37.7, military identification, or a passport bearing a physical description of the person named reasonably describing the specialty market vendor. If the vendor is a corporation, it shall, upon the request of any customer, state or local revenue or law enforcement agent, give the name and registered agent of the corporation and the address of the registered office of the corporation, as filed with the North Carolina Secretary of State.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-198. Sundries including sandwiches, soft drinks and tobaccos.

(a)   Every person engaged in any or all of the following businesses shall pay a license tax of four dollars ($4.00) per annum:

The sale of sandwiches in drugstores, service stations or any other stands or places not licensed and taxed as a restaurant under section 13-107.

The operation of a soda fountain or soft drink stand.

The retailing or jobbing of cigarettes, cigars, chewing tobacco, snuff or any other tobacco products.

(b)   Subsection (a) does not apply where sundries are dispensed through vending machines.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-199. Taxicabs.

Every person engaged in the business of keeping or operating taxicabs for hire shall pay an annual license tax for each taxicab of twenty-five dollars($25.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-200. Tobacco warehouses.

Every person engaged in the business of operating a warehouse for the sale of leaf tobacco upon commission shall pay an annual license tax for each warehouse of fifty dollars ($50.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-201. Undertakers and retail dealers in coffins.

Every person engaged in the business of burying the dead, or in the retail sale of coffins shall pay an annual license tax of fifty dollars ($50.00). This section does not apply to a cabinetmaker (who is not an undertaker) who makes coffins to order.

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-202. Telegraph companies.

Every telegraph company engaged in business within the town shall pay an annual license tax of fifty dollars ($50.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-203. Weapons dealers.

Every person who is engaged in the business of keeping in stock, selling, or offering for sale any of the articles or commodities enumerated in this section shall pay a license tax as follows:

Firearms other than antique firearms, fifty dollars ($50.00).

For bowie knives, dirks, daggers, leaded canes, iron or metallic knuckles, or articles of like kind, two hundred dollars ($200.00).

For blank cartridge pistols, fifty dollars ($50.00).

If such person deals only in metallic cartridges, five dollars ($5.00).

(Ord. No. 2001-4-09/O-5, § II)

Sec. 10-204. Electronic sweepstakes operations.

(a)   As used in this subsection, “electronic sweepstakes operation” shall mean any business enterprise, whether as a principal or accessory use, where persons utilize electronic machines, including but not limited to computers or other electronic terminals (collectively the “electronic sweepstakes machines”), to reveal the content of a sweepstakes entry, whether by a simulated electronic game or otherwise, and where cash, merchandise or other items of value are redeemed or otherwise distributed at the location where the electronic sweepstakes operation is conducted, whether or not the value of such distribution is determined by electronic games played or by predetermined odds. Electronic sweepstakes operations shall not include any lottery approved by the State of North Carolina or any nonprofit operation that is otherwise lawful under State law (for example, church or civic organization fundraisers.)

(b)   Electronic sweepstakes operations, on each place of business, shall pay an annual license tax of $5,000.00.

(c)   In addition to the amount levied in subsection b. above, each electronic sweepstakes operation shall pay an additional annual privilege license tax for each electronic sweepstakes machine used or stored as part of the electronic sweepstakes operation in the amount of $2,500.00 per machine.

(Ord. No. 2012-04-30/O-2, § 2)

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