<div class="chunk-title">Sec. 14-103. - Licenses.</div>
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            <p class="incr0">
               (a)
               </p>
            		
            <p class="content1">
               <span class="ital">Application.</span> A person shall apply to the tax collector for each license required by this article
               before the date the tax is due. The application, which shall be submitted on forms
               provided by the tax collector, shall contain:
               </p>
            		
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               (1)
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               The name of the applicant and whether an individual, a partnership, a corporation
               or some other entity;
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               (2)
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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 may be mailed notices and statements required by this article;
               </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. chapter 93B, and if so, the serial number of the state license the applicant
               currently holds; and
               </p>
            		
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               (6)
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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">Falsifying application information.</span> Any person who shall willfully make any false statement in obtaining a license under
               this article shall be guilty of a misdemeanor, and upon conviction shall be fined
               and/or imprisoned in the discretion of the court, as authorized by G.S. 105-33(j).
               </p>
            		
            <p class="incr0">
               (c)
               </p>
            		
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               <span class="ital">Reasons for refusal or revocation of a license.</span> The tax collector shall refuse to issue a license or shall revoke a license for either
               of the following reasons:
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            <p class="incr1">
               (1)
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               The applicant misrepresents a fact relevant to the amount of tax due or his qualifications
               for a license.
               </p>
            		
            <p class="incr1">
               (2)
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               The applicant refuses to provide information necessary to compute the amount of tax
               due.
               </p>
            		
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               (d)
               </p>
            		
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               <span class="ital">Unqualified applicants; right to a 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 (c) 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 (m), give him a written statement
               of the reason for refusing the license. The applicant may, within ten days after the
               day he receives this statement, request 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 a reasonable time.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
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               If the 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 (e).
               </p>
            		
            <p class="incr0">
               (e)
               </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 (c) 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">
               (f)
               </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 a conference with the tax collector to discuss the
               determination or pay the amount and request a conference to discuss his right for
               a refund. If a conference is requested, the tax collector shall arrange it within
               a reasonable time.
               </p>
            		
            <p class="incr0">
               (g)
               </p>
            		
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               <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 (c) of this section. Before the tax collector may revoke a license,
               he shall give the licensee written notice of the grounds for revocation, pursuant
               to subsection (m) of this section. The licensee may within ten days after the day
               on which notice is served request a conference with the tax collector in writing.
               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 (e) of this section.
               </p>
            		
            <p class="incr0">
               (h)
               </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.
               </p>
            		
            <p class="incr0">
               (i)
               </p>
            		
            <p class="content1">
               <span class="ital">Assignments.</span> A license may be assigned if a business licensed under this article and carried on
               at a fixed place is sold as a unit to any person, and the purchaser is to carry on
               the same business at the same place. Such a change shall be reported to the tax collector
               pursuant to subsection (j) of this section. Otherwise, each license issued under this
               article is a personal privilege and is not assignable. The following types of licenses
               are not assignable:
               </p>
            		
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               (1)
               </p>
            		
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               Peddlers.
               </p>
            		
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               (2)
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               Installation and sale of elevators and automatic sprinkler systems.
               </p>
            		
            <p class="incr0">
               (j)
               </p>
            		
            <p class="content1">
               <span class="ital">Changes in the 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 information shown on the license itself is affected by the change of information,
               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">
               <span class="ital">Changes affecting the amount of tax due.</span> If there are no reasons for revoking the license under subsection (c) of this section
               and the change results in the imposition of a separate or additional tax, the tax
               collector shall reissue a license reflecting the change upon payment of the separate
               or additional tax.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               <span class="ital">Changes not affecting the amount of tax due.</span> If there are no reasons for revoking the license under subsection (c) of this section
               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 the currently
               required fee.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               <span class="ital">Change requiring refusal of a license.</span> If there is reason for revoking the license under subsection (c) of this section,
               the tax collector shall refuse to reissue a license and shall instead begin proceedings
               to revoke the license pursuant to subsection (g) of this section.
               </p>
            		
            <p class="incr0">
               (k)
               </p>
            		
            <p class="content1">
               <span class="ital">Tax collector to furnish duplicates.</span> Upon satisfactory proof that a license has been lost or destroyed, the tax collector
               shall furnish a duplicate for a fee set from time to time and contained in appendix
               B.
               </p>
            		
            <p class="incr0">
               (l)
               </p>
            		
            <p class="content1">
               <span class="ital">Record of conferences.</span> The tax collector shall maintain for three years 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 dispose of the record pursuant
               to G.S. 121-5.
               </p>
            		
            <p class="incr0">
               (m)
               </p>
            		
            <p class="content1">
               <span class="ital">Providing notice to an applicant or licensee.</span> Whenever this article requires the tax collector to give a written statement or notice
               to an applicant or a licensee, he may do so in one of three ways:
               </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 by registered or certified mail, return receipt
               requested, to the address specified for that purpose in the license application; or
               </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 N.C. Rules of Civ. Pro., rule 4.
               </p>
            		
            <p class="historynote0">
               (Code 1978, Â§ 6-82)
               </p></div>