<div class="chunk-title">Sec. 8-28. - Licenses.</div>
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            <p class="incr0">
               (a)
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            <p class="content1">
               <span class="ital">Application.</span> A person shall apply to the tax collector for each license required by this article
               no less than 30 days before the date the tax is due. The application, which shall
               be submitted on forms provided by the tax collector, shall contain:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               The name of the applicant and whether he, she or it is an individual, a partnership,
               a corporation or some other entity.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
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               The nature of the business.
               </p>
            		
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               (3)
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               Where the business is conducted.
               </p>
            		
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               (4)
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               An address to which notices and statements required by this article may be mailed.
               </p>
            		
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               (5)
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               Whether the business is one regulated by a state occupational licensing board subject
               to G.S. ch. 93B, and if so, the serial number of the state license the applicant currently
               holds.
               </p>
            		
            <p class="incr1">
               (6)
               </p>
            		
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               Any other information the tax collector determines to be necessary to compute the
               amount of tax due.
               </p>
            		
            <p class="incr0">
               (b)
               </p>
            		
            <p class="content1">
               <span class="ital">Reasons for refusal or revocation.</span> The tax collector shall refuse to issue a license or shall revoke a license for either
               of the following reasons:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               The applicant misrepresents a fact relevant to the amount of tax due or his qualifications
               for a license.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
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               The applicant refuses to provide information necessary to compute the amount of tax
               due.
               </p>
            		
            <p class="incr0">
               (c)
               </p>
            		
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               <span class="ital">Unqualified applicants; right to conference.</span>
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               After receipt of the completed application, if the tax collector believes that a reason
               exists for refusing a license under subsection (b) of this section, he shall refuse
               to accept payment of the tax and shall not issue the license. At the applicant's request,
               the tax collector shall, pursuant to subsection (1) of this section, give him a written
               statement of the reason for refusing the license. The applicant may, within ten days
               after he receives this statement, request in writing a conference to discuss the refusal.
               In his request he shall specify why his application for a license should not be refused.
               The tax collector shall arrange the conference within ten days after receipt of the
               request.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               If the tax collector refuses to issue a license, the applicant may reapply for a license
               at any time thereafter. If the reason for which the application was refused no longer
               exists, and if no other reason exists for refusing to issue a license, the tax collector
               shall issue the license pursuant to subsection (d) of this section.
               </p>
            		
            <p class="incr0">
               (d)
               </p>
            		
            <p class="content1">
               <span class="ital">Tax collector to issue license; payment of tax a prerequisite.</span> After receipt of the completed application, if the tax collector believes that no
               reason exists for refusal of a license under subsection (b) of this section, he shall
               determine the amount of tax due and notify the applicant of that amount. The tax collector
               shall not issue a license until the tax is paid.
               </p>
            		
            <p class="incr0">
               (e)
               </p>
            		
            <p class="content1">
               <span class="ital">Amount of tax disputed.</span> If the applicant disputes the amount the tax collector determines to be due, he may
               either refuse to pay and request in writing a conference with the tax collector to
               discuss the determination, or pay the amount and request in writing a conference to
               discuss his right to a refund. If a conference is requested, the tax collector shall
               arrange it within ten days after receiving the request.
               </p>
            		
            <p class="incr0">
               (f)
               </p>
            		
            <p class="content1">
               <span class="ital">Revocation.</span>
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               The tax collector shall revoke a license if a reason exists to revoke it as set forth
               in subsection (b) of this section. Before the tax collector may revoke a license,
               he shall, pursuant to subsection (1) of this section, give the licensee written notice
               of the grounds for revocation. The licensee may, within ten days after the day on
               which the notice is served, request in writing a conference with the tax collector.
               The request shall specify the reasons why the license should not be revoked. The tax
               collector shall arrange the conference within a reasonable time.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               If the licensee fails to request a conference within ten days after the day on which
               notice is served, the tax collector shall revoke the license. If the licensee requests
               a conference, the tax collector may not revoke the license until after the conference.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               If the tax collector revokes a license, the former licensee may apply for a new license
               at any time thereafter. If the reason for which the license was revoked no longer
               exists and if no other reason exists for refusing to issue a license, the tax collector
               shall issue the license pursuant to subsection (d) of this section.
               </p>
            		
            <p class="incr0">
               (g)
               </p>
            		
            <p class="content1">
               <span class="ital">Form and contents of license.</span> A license shall show the name of the person licensed, the place where the business
               is conducted (if it is to be conducted at one place), the nature of the business licensed,
               the period for which the license is issued, and the amount of tax paid. In addition,
               if a machine is licensed, the license shall show the serial number of the machine.
               The tax collector shall keep a copy of each license issued.
               </p>
            		
            <p class="incr0">
               (h)
               </p>
            		
            <p class="content1">
               <span class="ital">Assignments.</span>
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               A license may be assigned if:
               </p>
            		
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               a.
               </p>
            		
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               A business licensed under this article and carried on at a fixed place is sold as
               a unit to any person; and
               </p>
            		
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               b.
               </p>
            		
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               The purchaser is to carry on the same business at the same place.
               </p>
            		
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               (2)
               </p>
            		
            <p class="content2">
               Such a change shall be reported to the tax collector pursuant to subsection (i) of
               this section. Otherwise, such license issued under this article is a personal privilege
               and not assignable.
               </p>
            		
            <p class="incr0">
               (i)
               </p>
            		
            <p class="content1">
               <span class="ital">Changes in business conducted by licensee during the tax year.</span> A licensee or his assignee shall report a change in the information contained in
               the license application to the tax collector within ten days after the change occurs.
               If the information shown on the license itself is affected thereby, the licensee or
               his assignee shall surrender the license to the tax collector when reporting the change.
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               If there are no reasons for revoking the license under subsection (b) of this section
               and the change results in the imposition of a separate or additional tax, the tax
               collector shall, upon payment of the separate or additional tax, reissue a license
               reflecting the change.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               If there are no reasons under subsection (b) of this section for revoking the license
               and the change does not result in an imposition of a separate or additional tax, the
               tax collector shall reissue a license reflecting the change upon payment of a fee
               of $2.00.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               If there is reason for revoking the license under subsection (b) of this section,
               the tax collector shall refuse to reissue a license and shall instead begin proceedings
               to revoke the license pursuant to subsection (f) of this section.
               </p>
            		
            <p class="incr0">
               (j)
               </p>
            		
            <p class="content1">
               <span class="ital">Duplicates.</span> Upon satisfactory proof that a license has been lost or destroyed, the tax collector
               shall furnish a duplicate for a fee of $2.00.
               </p>
            		
            <p class="incr0">
               (k)
               </p>
            		
            <p class="content1">
               <span class="ital">Record of conferences.</span> The tax collector shall maintain a record of each conference held pursuant to this
               section. The record shall contain the applicant's or licensee's name, the date of
               the conference and a brief statement of the issues discussed and the result reached.
               After three years, the tax collector shall certify to the state department of cultural
               resources that the record has no further use or value for official and administrative
               purposes. After such certification, and after the department of cultural resources
               has certified that the record appears to have no further use or value for research
               or reference purposes, the tax collector shall dispose of the record pursuant to G.S.
               121-5(b).
               </p>
            		
            <p class="incr0">
               (l)
               </p>
            		
            <p class="content1">
               <span class="ital">Notice.</span> Whenever this article requires the tax collector to give a written statement or notice
               to an applicant or licensee, he may do so by one of the following methods:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               By personally delivering the statement or notice to the applicant or licensee.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               By mailing the statement or notice to the applicant or licensee by registered or certified
               mail, return receipt requested, to the address specified for that purpose in the license
               application.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               By causing the statement or notice to be served on the applicant or licensee in accordance
               with the procedures of service of process under Rule 4 of the North Carolina Rules
               of Civil Procedure.
               </p>
            		
            <p class="historynote0">
               (Ord. of 6-20-83, Â§ 14; Ord. of 5-14-90, art. III)
               </p></div>