<div class="chunk-title">Sec. 8-27. - Levy.</div>
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            <p class="incr0">
               (a)
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            <p class="content1">
               <span class="ital">Generally.</span> An annual privilege license tax is hereby levied on each business conducted within
               this county listed in sections 8-30 through 8-40 in the amounts set forth in those
               sections.
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            <p class="incr0">
               (b)
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            <p class="content1">
               <span class="ital">City of Durham.</span> When a business is conducted or privilege exercised within one mile of the corporate
               limits of the City of Durham, the same tax shall be imposed and collected as if the
               business conducted or the privilege exercised were inside the corporate limits of
               the City of Durham.
               </p>
            		
            <p class="incr0">
               (c)
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               <span class="ital">Who must pay tax.</span> Each person who conducts a business within this county is subject to this article.
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               (d)
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               <span class="ital">Period of license; due date.</span>
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            <p class="incr1">
               (1)
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            <p class="content2">
               Unless the section or subsection of this article levying the privilege license tax
               applicable to a particular business provides otherwise, a license issued pursuant
               to this article is good for a 12-month period beginning July 1 and ending June 30,
               except a license issued pursuant to <a href="" data-chunk-id="COOR_CH8BU_ARTIIPRLI_S8-39COBEWIRELI" class="section-link" data-product-id="12650">section 8-39</a> is good for a 12-month period beginning May 1 and ending April 30. The tax is due
               on July 1 of each year except the tax levied under <a href="" data-chunk-id="COOR_CH8BU_ARTIIPRLI_S8-39COBEWIRELI" class="section-link" data-product-id="12650">section 8-39</a> is due on May 1 of each year. However, if a person begins business after July 1 of
               a year, or after May 1 if the business is one taxed under <a href="" data-chunk-id="COOR_CH8BU_ARTIIPRLI_S8-39COBEWIRELI" class="section-link" data-product-id="12650">section 8-39</a>, the tax for that year is due before the business is begun.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               If any section or subsection of this article levying the privilege license tax applicable
               to a particular business so provides, a license may be issued for a period of one
               day, one week or some comparable period of less than a full license year. A person
               may not commence a business conducted within this county and taxed under this article
               until the privilege license tax due is paid and may not continue such a business beyond
               the period for which the license is issued.
               </p>
            		
            <p class="incr0">
               (e)
               </p>
            		
            <p class="content1">
               <span class="ital">Proration of tax.</span> If a business is begun after December 31 and before July 1, the amount of tax due
               is half the amount otherwise due. If a business is seasonal in nature, the amount
               of tax due is half the amount otherwise due.
               </p>
            		
            <p class="incr0">
               (f)
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            <p class="content1">
               <span class="ital">Refunds.</span> A licensee who discontinues his business during the license year for any reason is
               not entitled to a refund.
               </p>
            		
            <p class="incr0">
               (g)
               </p>
            		
            <p class="content1">
               <span class="ital">Separate businesses.</span> A separate license is required and a separate privilege license tax must be paid
               for each place of business unless two or more places of business under common ownership,
               each conducting a business subject to the same tax under this article, are contiguous
               to each other, communicate directly with and open into each other and are operated
               as a unit. In addition, a separate privilege license tax must be paid for each business
               taxable under this article conducted by the taxpayer at any one location; however,
               the tax collector may issue a single license for all taxable businesses conducted
               at one location by a single taxpayer.
               </p>
            		
            <p class="incr0">
               (h)
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            <p class="content1">
               <span class="ital">Computation of tax based on gross receipts.</span>
               </p>
            		
            <p class="incr1">
               (1)
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            <p class="content2">
               When the amount to be paid for a license depends upon the amount of the gross sales
               or receipts of the business or enterprise, the person applying for the license must
               render to the tax collector a statement of the preceding calendar year's gross sales
               or receipts of each store or place of business for which a license application is
               being made. The tax collector may also require any other proof of such gross sales
               as he may deem necessary.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               If a business has not been in operation long enough for the information required in
               subsection (h)(1) of this section to be available, the tax collector shall estimate
               gross receipts for the business, based on gross receipts of comparable businesses
               or any other information that the tax collector considers useful. On or before the
               July 30 immediately after each license year, each licensee for whom the tax paid in
               the license year just concluded was based on estimated gross receipts shall submit
               to the tax collector a sworn final report showing the amount of gross receipts for
               the license year. If the amount shown is more than estimated gross receipts, the licensee
               shall pay the amount of additional tax that would have been due had the estimate been
               accurate. If the amount shown is less than estimated gross receipts, the county shall
               refund to the licensee the difference between the actual tax paid and the amount of
               tax that would have been due had the estimate been accurate.
               </p>
            		
            <p class="incr0">
               (i)
               </p>
            		
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               <span class="ital">Exemptions.</span>
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               <span class="ital">Generally.</span> Except as otherwise provided in this section or by state law, no person is exempt
               from the payment of a privilege license tax levied by this article.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               <span class="ital">Charitable organizations.</span> A person who operates a business for a religious, educational, civic, patriotic,
               charitable or fraternal purpose, when the entire gross income of the business is used
               for such a purpose, is exempt from paying any privilege license tax levied by this
               article.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               <span class="ital">Blind persons and members of the armed forces and merchant marine.</span> Blind persons and persons who serve in the United States armed forces or the merchant
               marine are exempt from paying any privilege license tax levied by this article to
               the extent provided by G.S. 105-249.1.
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
            <p class="content2">
               <span class="ital">Must obtain license.</span> A person exempt from paying a license tax levied by this article shall nevertheless
               obtain a license from the tax collector. The license shall state the licensee is exempt
               from paying the privilege license tax.
               </p>
            		
            <p class="historynote0">
               (Ord. of 6-20-83, Â§ 13; Ord. of 5-14-90, art. II)
               </p></div>