<div class="chunk-title">Sec. 8-29. - Enforcement, collection of tax.</div>
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            <p class="incr0">
               (a)
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               <span class="ital">Business person's duty to determine whether tax due.</span> Each person has the duty to determine whether the business he conducts is taxed under
               this article and if so, whether that tax has been paid for the current tax year.
               </p>
            		
            <p class="incr0">
               (b)
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            <p class="content1">
               <span class="ital">Tax collector's duty to investigate.</span> If the tax collector has reason to believe that a person is conducting a business
               in this county in violation of this article, he shall conduct an investigation to
               determine the person's tax liability.
               </p>
            		
            <p class="incr0">
               (c)
               </p>
            		
            <p class="content1">
               <span class="ital">Business person's duty to keep books.</span> Each person who conducts a business taxed under this article shall keep all records
               and books necessary to compute his tax liability. If a person fails to keep books
               and records as required, the tax collector shall make his own determination of that
               person's tax liability from the information available to him.
               </p>
            		
            <p class="incr0">
               (d)
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            <p class="content1">
               <span class="ital">Inspection of premises, books.</span> Each person who conducts a business in this county shall permit the tax collector
               to inspect his business premises during normal business hours to determine the nature
               of the business conducted there and to examine his books and records to determine
               the nature of the business transacted.
               </p>
            		
            <p class="incr0">
               (e)
               </p>
            		
            <p class="content1">
               <span class="ital">Posting of license.</span> A licensee shall post his license or licenses conspicuously in the place of business
               licensed. If he has no regular place of business, the license must be kept where it
               may be inspected at all times by the proper county officials. If a machine is licensed,
               the license shall be affixed to the machine.
               </p>
            		
            <p class="incr0">
               (f)
               </p>
            		
            <p class="content1">
               <span class="ital">Notice of deficiency.</span> If the tax collector determines that a person has not paid the full amount of tax
               due under this article, either for the current license year or for a prior license
               year, he shall give the person written notice of the deficiency, pursuant to subsection
               (1) of <a href="" data-chunk-id="COOR_CH8BU_ARTIIPRLI_S8-28LI" class="section-link" data-product-id="12650">section 8-28</a>. The notice of deficiency shall specify:
               </p>
            		
            <p class="incr1">
               (1)
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            <p class="content2">
               The total amount of tax due.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
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               The section or subsection of this article upon which the tax is based.
               </p>
            		
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               (3)
               </p>
            		
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               The amount of tax paid, if any.
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
            <p class="content2">
               Any interest due.
               </p>
            		
            <p class="incr1">
               (5)
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            <p class="content2">
               The balance owed.
               </p>
            		
            <p class="incr1">
               (6)
               </p>
            		
            <p class="content2">
               The manner and time period in which the person may respond to the notice of deficiency.
               </p>
            		
            <p class="incr1">
               (7)
               </p>
            		
            <p class="content2">
               The consequences to the person if he fails to respond as specified.
               </p>
            		
            <p class="incr0">
               (g)
               </p>
            		
            <p class="content1">
               <span class="ital">Request for conference.</span> The taxpayer may, within ten days after the day on which the notice of deficiency
               is served, request in writing a conference. The request shall specify the person's
               objections to the notice of deficiency. By way of illustration, but not limitation,
               a person may object on the following grounds:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               That the tax due has already been paid.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               That the tax collector miscalculated the amount of tax due.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               That the tax collector based his calculation on incorrect or insufficient information
               concerning either the nature or the amount of business conducted.
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
            <p class="content2">
               That the tax collector based his determination on an erroneous interpretation of a
               section or subsection of this article that establishes a category of business subject
               to a particular tax.
               </p>
            		
            <p class="incr0">
               (h)
               </p>
            		
            <p class="content1">
               <span class="ital">No conference; deficiency becomes final.</span> If the taxpayer fails to request a conference under subsection (g) of this section,
               the deficiency becomes final and the tax collector shall proceed to collect the deficiency.
               </p>
            		
            <p class="incr0">
               (i)
               </p>
            		
            <p class="content1">
               <span class="ital">Conference held.</span> If the taxpayer requests a conference, the tax collector shall not proceed to collect
               the deficiency until he hears the taxpayer's objections and determines that the deficiency
               should become final. The tax collector shall maintain a record of each conference
               held pursuant to subsection (g) of this section. The record shall contain the name
               of the taxpayer, the date of the conference and a brief statement of the issues discussed
               and the results of the discussion. 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">
               (j)
               </p>
            		
            <p class="content1">
               <span class="ital">Collection of deficiency.</span> The tax collector may use any of the following methods to collect a deficiency:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               Criminal prosecution in accordance with subsections (k)(1) and (2) of this section.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               Equitable relief in accordance with subsection (k)(5) of this section.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               The remedies of levy and sale and attachment and garnishment in accordance with G.S.
               153A-147.
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
            <p class="content2">
               The remedies of levy and sale of real and personal property of the taxpayer within
               the county in accordance with G.S. 105-109(d). Any person who commences or continues
               to conduct business taxed under this article without payment of the privilege license
               tax is liable for the additional tax of five percent each 30 days, imposed by G.S.
               105-109.
               </p>
            		
            <p class="incr0">
               (k)
               </p>
            		
            <p class="content1">
               <span class="ital">Enforcement of article; remedies.</span>
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               Conducting business within the county without having paid the privilege license tax
               imposed by this article, or without valid license issued pursuant to this article,
               is a misdemeanor punishable upon conviction by the provisions of <a href="" data-chunk-id="COOR_CH1GEPR_S1-6GEPE" class="section-link" data-product-id="12650">section 1-6</a>. Each day that a person conducts business in violation of this article is a separate
               offense. Payment of a fine imposed in criminal proceedings pursuant to this section
               does not relieve a person of his liability for taxes imposed under this article.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               Each day that a person conducts business in violation of this article constitutes
               a separate and a distinct offense.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               Payment of a fine imposed by criminal proceedings pursuant to this subsection does
               not relieve a person of this liability for taxes imposed under this article.
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
            <p class="content2">
               In addition to the criminal remedies set forth in subsection (1) of this subsection
               and pursuant to G.S. 153A-123(d), the county may seek an injunction against any person
               who conducts a business in violation of this article. It is not a defense to the county's
               application for equitable relief that there is an adequate remedy at law.
               </p>
            		
            <p class="historynote0">
               (Ord. of 6-20-83, Â§ 15; Ord. of 5-14-90, art. IV)
               </p></div>