§ 16-23. Separate places of business

Latest version.

Unless otherwise provided by state law or by the tax schedule in section 16-31 et seq., if a person engages in a business in two (2) or more separate places, a separate license tax shall be required for each such place of business. For purposes of this section, if a person engages in the same business at two (2) or more locations within the town, which locations are contiguous, communicate with and open directly into each other, and are operated as a unit, the person is liable for only one (1) license tax.

(Ord. of 12-20-83, § 8)

refstatelaw

Similar provisions, G.S. § 105-105.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');