BUSINESS AND TRADES PRIVILEGE LICENSES
SECTION 1. DEFINITIONS. Whenever in this Chapter the words hereinafter defined or construed in this action are used, they shall, unless the context required otherwise, be deemed to have the following meaning:
(a) AGENT. The person having the agency for the manufacturer, producer, or distributor.
(b) BUSINESS. Any business, trade, occupation, profession, avocation of any kind, subject by the provision of this Article, to a license tax.
(c) ENGAGED IN BUSINESS. Engaged in business as owner or operator.
(d) FISCAL YEAR. The period beginning with the 1st day of July and ending the the 30th day of June next following.
(e) PERSON. Any person, firm, partnership, company, or corporation.
SECTION 2. LICENSE TAX UPON CERTAIN TRADES AND BUSINESS OPERATIONS. In addition to the tax on property and polls, as otherwise provided for, and under the power and authority conferred in the laws of North Carolina, there shall be levied and collected annually or oftener, where provided for, a privilege license tax on trades, professions, business operations, exhibitions, circuses, and all subjects authorized to be licensed, as set out in the following sections and schedule. All licenses shall be a personal privilege 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 or regulating the business or acts licensed, and all licenses are granted subject to the provisions of existing ordinances for those hereafter enacted.
SECTION 3. UNLAWFUL TO CONDUCT BUSINESS WITHOUT A LICENSE. It shall be unlawful for any person or his agent or servant to engage in or carry on a business in the Town of Denton for which there is required a license, without first having paid the license tax and obtained the license. For the purpose of this section the opening of a place of business or offering to sell, followed by a single sale or the doing of any act or thing in furtherance of the business shall be construed to be engaging in or carrying on such business; and each day that such person, firm, or corporation shall engage in or carry on such business as aforesaid, shall be construed to be a separate offense.
SECTION 4. LICENSE TAXES SHALL BE FOR TWELVE MONTHS. All taxes provided for and fixed in the following sections and schedule shall be for twelve months, unless otherwise specified, and shall so remain for twelve months beginning July 1, and ending June 30.
SECTION 5. LICENSE REQUIRED FOR EVERY SEPARATE BUSINESS. The payment of any particular tax imposed by this Article shall not relieve the person paying the same from the payment of any other tax imposed by this Article for any other business he may carry on, unless so provided by the section imposing such tax; it being the intent of this Article that license taxes prescribed by various sections of sub-sections of this Article applicable to any business shall be cumulative except where otherwise specifically provided.
SECTION 6. LICENSE REQUIRED FOR EVERY PLACE OF BUSINESS. A license issued for the privilege of conducting a business is only valid for the business conducted at the place and by the licensed named therein. Every person doing business in more that one factory, mill, warehouse, or store, stall or stand, or other place of business, shall secure a separate license for each such place of business, unless such places of business are contiguous to each other, communicate directly with an opening into each other and are operated as a unit. If the business is moved or if the licensee sells to another, then a new license is necessary, unless a special permit to continue business under the original license is obtained from the Board of Commissioners.
SECTION 7. LICENSE MUST BE DISPLAYED A THE THE PLACE OF BUSINESS LICENSED. Every license must be kept prominently displayed at the place of business of the licensee named in the license, or, if the licensee has no fixed place of business, such licensee shall keep the same wherever such business is being operated and where it can be inspected at any time by the proper municipal official.
SECTION 8. NO ABATEMENT OF LICENSE TAX. No license tax shall be abated nor shall any refund of any part thereof be made, in any case where the licensee discontinues his business before the end of the period for which such license was issued.
SECTION 9. SCHEDULE OF ANNUAL PRIVILEGE LICENSES. (See current Schedule on file in the office of the Town Clerk.)