<div class="chunk-title">Sec. 14-102. - Levy.</div>
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            <p class="incr0">
               (a)
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               <span class="ital">Generally.</span> An annual privilege license tax is levied on each business conducted within this
               county listed in <a href="" data-chunk-id="COOR_CH14BU_ARTIIIPRLITA_DIV2SC_S14-131SCBLI" class="section-link" data-product-id="11337">sections 14-131</a> and <a href="" data-chunk-id="COOR_CH14BU_ARTIIIPRLITA_DIV2SC_S14-132ALBELI" class="section-link" data-product-id="11337">14-132</a> in the amounts set forth in those sections.
               </p>
            		
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               (b)
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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.
               A person conducts business when he engages in one act of business taxed under this
               article. He conducts the business within the county if he maintains a business location
               within the county or if, either personally or through agents, he solicits business
               within the county limits or picks up or delivers goods or delivers services within
               the county limits.
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               (c)
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               <span class="ital">Period of license; due date.</span>
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               (1)
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               <span class="ital">Annual licenses.</span> Unless the section 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 the 12-month period beginning July 1 and ending June 30. The tax is due
               on July 1 of each year. However, if a person begins a business after July 1 of a year,
               the tax for that year is due before the business is begun.
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               (2)
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               <span class="ital">Licenses for periods shorter than one year.</span> If the section 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 the county and taxed under such a provision until
               the privilege license tax due is paid and may not continue such a business beyond
               the period for which the license is issued.
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               (d)
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               <span class="ital">Proration of tax.</span> If a business is begun after January 31 and before July 1, the amount of tax due
               is half the amount otherwise due. If a business is seasonal in nature and if the amount
               of tax is not based on gross receipts, the amount of tax due is half the amount otherwise
               due. Licenses issued for the sale of malt beverages or wine shall not be prorated.
               </p>
            		
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               (e)
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               <span class="ital">Refunds.</span> If for any reason a licensee discontinues his business during the license year, he
               is not entitled to a refund.
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               (f)
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               <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.
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            <p class="incr0">
               (g)
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               <span class="ital">Exemptions.</span>
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               (1)
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               <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>
            		
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               (2)
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               <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>
            		
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               (3)
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            <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 and 105-249.1.
               </p>
            		
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               (4)
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               <span class="ital">Must obtain license.</span> A person exempt from paying a privilege license tax levied by this article shall
               nevertheless obtain a license from the tax collector. The license shall state that
               the licensee is exempt from paying the privilege license tax.
               </p>
            		
            <p class="historynote0">
               (Code 1978, Â§ 6-81)
               </p></div>