N.C. Gen. Stat. § 105-109
Obtaining license and paying tax
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
(1) Repealed by Session Laws 1998-95, s. 13, effective July 1, 1999.
(1) Repealed by Session Laws 1998-95, s. 13, effective July 1, 1999.
(2) License Required. — Before a person may engage in a business, trade, or profession for which a license is required under this Article, the person must be licensed by the Department. To obtain a license, a person must submit an application to the Department for the license and pay the required tax. An application for a license is considered a return.
(2) License Required. — Before a person may engage in a business, trade, or profession for which a license is required under this Article, the person must be licensed by the Department. To obtain a license, a person must submit an application to the Department for the license and pay the required tax. An application for a license is considered a return.The Department must issue a license to a person who files a completed application and pays the required tax. A license must be displayed conspicuously at the location of the licensed business, trade, or profession.
(3) Repealed by Session Laws 1998-212, s. 29A.14(a), effective January 1, 1999.
(3) Repealed by Session Laws 1998-212, s. 29A.14(a), effective January 1, 1999.
(4) Penalties. - The penalties in G.S. 105-236 apply to this Article. The Secretary may collect a tax due under this Article in any manner allowed under Article 9 of this Chapter.
(4) Penalties. — The penalties in G.S. 105-236 apply to this Article. The Secretary may collect a tax due under this Article in any manner allowed under Article 9 of this Chapter.
(5) Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015. See note for applicability.
(5) Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015. See note for applicability.
The Department must issue a license to a person who files a completed application and pays the required tax. A license must be displayed conspicuously at the location of the licensed business, trade, or profession.
History
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.