§ 16-19. License; due date

Latest version.

(a) Unless otherwise provided in the schedule of taxes in section 16-31 et seq., each privilege license issued shall cover the twelve-month period beginning June 1st of each calendar year and ending May 31st of the subsequent calendar year.

(b) The privilege license tax is due on June 1st of each year. If, however, a person begins a business after June 1st, the tax for that year must be paid before the business is begun.

(Ord. of 12-20-83, § 4)

refstatelaw

Similar provisions, G.S. § 105-33(c).

                    
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