§ 16-30. Collection of unpaid tax

Latest version.

(a) If a person begins or continues to engage in a business taxed under this article without payment of the required privilege license tax, the tax collector may use either of the following methods to collect the unpaid tax:

(1) The remedy of levy and sale or attachment and garnishment, in accordance with G.S. section 160A-207; or

(2) The remedy of levy and sale of real and personal property of the tax payer in accordance with G.S. section 105-109(d).

(b) Any person who begins or continues to engage in a business taxed under this article without payment of such tax is liable for an additional tax of five (5) percent of the original tax due for each thirty (30) days or portion thereof that the tax is delinquent.

(c) The minimum tax provided in this section shall be applied to the same business or privilege when conducted or exercised within one (1) mile of the corporate limits.

(Ord. of 12-20-83, § 15)

                    
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