Statesville City Zoning Code

Violation of any of the provisions of any section of this article, or failing, neglecting or refusing to comply with same shall subject the offender to a civil penalty as provided in section 1-7.

(Code 1959, § 12-16; Ord. No. 25-87, 6-15-87)

Taxes in this article shall be imposed as city license taxes for the privilege of carrying on the business, exercising the privilege or doing the act named, and nothing in this article shall be construed to relieve any person from the payment of the tax prescribed.

(Code 1959, § 12-1)

(a)

Every person engaging in any business, trade or profession, or doing any act for which a city license is required and a tax is to be paid under the provisions of this article shall, annually in advance, on or before July 1 of each year, or before engaging in such business, trade or profession, or doing such act, make application for, and obtain from the city clerk a city license for the privilege of engaging in such business, trade or profession, or doing such act, shall pay the tax levied therefor.

(b)

If the business made taxable or the privilege to be exercised under the provisions of this article is carried on at two (2) or more separate places, a separate city license for each place or location of such business shall be required.

(c)

Where any person is engaged in more than one (1) business, trade, employment or profession which is subject to city license taxes under this article, such person shall pay the license prescribed for each separate business, trade, employment or profession.

(d)

When a license tax is required by law, and whenever the city council shall levy a license tax on any business, trade, employment or profession, or for doing any act, it shall be unlawful for any person to commence to exercise any privilege, to promote or to engage in such business, trade, employment or profession, or do such act without having secured the required license. When such tax is imposed it shall be lawful to grant a license for the business, trade or employment, or for doing the act.

(e)

It shall be unlawful for any person to continue the business, trade, employment or profession, or to do the act, after the expiration of a license previously issued, without obtaining a new license. The penalties for nonpayment shall not impair the obligation to procure a license in advance or modify any of the penalties for failure to do so.

(Code 1959, §§ 12-3, 12-12—12-15)

(a)

Every person desiring to obtain a city license for the privilege of engaging in any business, trade, employment or profession or of the doing of any act for which a city license is required shall, unless otherwise provided by law, make application therefor in writing to the finance director. The application shall state the definite place where the business, trade, employment, or profession is to be exercised; the name and resident address of the applicant; whether the applicant is an individual, firm or corporation; the nature of the business, trade, employment or profession; the number of years the applicant has prosecuted such business, trade, employment or profession in this state; and such other information as may be required by the finance director. The application shall be accompanied by the license tax prescribed in this article.

(b)

Any person who shall willfully make a false statement in an application for a license under any section of this article shall be subject to a civil penalty under section 1-7. The penalty shall not be less than the amount of tax actually due.

(Code 1959, §§ 12-4, 12-5; Ord. No. 25-87, 6-15-87)

Upon receipt of the application required for a city license with the tax prescribed by this article, the finance director, if satisfied of its correctness, shall issue a city license to the applicant to engage in the business, trade, employment or profession in the name of and at the place set out in the application. No license issued by the finance director shall be valid or have any legal effect unless and until the tax prescribed by law has been paid, and the fact of such shall appear on the face of the license.

(Code 1959, § 12-6)

The amount of special city license taxes levied and imposed is hereby fixed, graded, determined and imposed at the following rates or amounts for the purposes specified herein:

A

(1)

Advertising. .....

(a)

Outdoor advertising. (G.S. 105-86) Every person, firm or corporation engaged in the business of outdoor advertising by placing, erecting or maintaining one (1) or more outdoor advertising signs or structures of any nature by means of signboards, poster boards, or painted bulletins, or other painted matter, or any other outdoor advertising devices, erected upon the grounds, walls or roofs of buildings, per year .....$35.00

(b)

Commercial advertising not otherwise taxed, per year .....25.00

(2)

Agricultural machinery dealers. (G.S. 160A-211) Every person, firm or corporation engaged in the business of buying, selling, distributing, servicing, storing, or exchanging, either at wholesale or retail, agricultural machinery and accessories, supplies, and parts, therefore, per year .....50.00

(3)

Alcoholic beverages. (See beer and wine, retail (subsection (11)). .....

(4)

Amusements. .....

(a)

Motion picture shows, theatres and opera houses. (G.S. 105-37) Every person, firm or corporation engaged in the business of operating a motion picture show, theatre or opera house where public exhibitions or performance are given for compensation, per room, hall or tent, per year .....200.00

(b)

Drive-in theatres. (G.S. 105-36.1) Any person, firm, or corporation, operating a drive-in theatre located within the corporate limits, per year .....100.00

(c)

Dances and athletic contests. (G.S. 105-37.1) Every person, firm or corporation offering or managing any dance or athletic contest of any kind, except high school and elementary school athletic contests, for which the admission fee is in excess of fifty cents ($0.50), per year .....25.00

(d)

Bagatelle table, merry-go-round, other riding device, shooting galleries, skating rinks and swimming pools. (G.S. 105-102.5) Every person, firm or corporation engaged in the business of operating a bagatelle table, merry-go-round or other riding device, hobbyhorse, switchback railway, shooting gallery, swimming pool, skating rink, other amusement of a like kind, or a place for other games or play with or without name (unless used solely and exclusively for private amusement or exercise) at a permanent location, per year .....25.00

(e)

Circuses, menageries, wild west, dog and pony shows. (G.S. 105-38) Every person, firm or corporation engaged in the business of exhibiting performances, such as a circus, menagerie, wild west show, dog or pony show or other similar exhibition, per day .....25.00

(f)

Video rental or sale. (G.S. 105-102.5) Every person, firm or corporation engaged in the business of selling, leasing, furnishing, and/or distributing movies, including video movies, for use in places where no admission fee is charged or in schools, public or private, or other institutions of learning in the states, per year .....25.00

(g)

Amusements not otherwise taxed. (G.S. 105-3-7.1) Every person, firm or corporation engaged in the business of giving or offering or managing any form of entertainment or amusement not otherwise taxed or specifically exempted under Schedule "B" Chapter 105 of the General Statutes for which an admission is charged, for each room, hall, tent, or other place where admission is charged, per year .....25.00

(5)

Antique furniture and oriental goods. See merchants tax (subsection (80)). Every person dealing in antique furniture (also includes those persons who advertise as antique dealers). .....

(6)

Armored car and courier service. See service (subsection (107)). .....

(7)

Automobile/truck dealers and service stations. .....

(a)

Automobile service stations and repair garages. (G.S. 105-89 (a)) Every person engaged in the business of servicing, storing, etc, or in selling tires, batteries, accessories, fuels, lubricants, and auto radios per year .....12.50

(b)

Automotive equipment and supply dealers at wholesale. (G.S. 105-89 (b)). Every person engaged in the business of buying, selling, or distributing automotive accessories, including auto radios, batteries, arts, tires, and other automotive supplies at wholesale, per year .....37.50

(c)

Auto dealer. (G.S. 105-89(c)) Every person engaged in the buying, selling, distributing, servicing, storing motor vehicles, trailers, other automotive accessories/supplies, per year .....25.00

(d)

Transient auto dealers. Persons dealing in used motor vehicles exclusively are liable for tax set out above. If the business is off seasonal, temporary, transient, or itinerant nature, the tax shall be for each location, per year .....300.00

(e)

Auto and/or truck rental and leases (including U-Hauls). Every person, firm or corporation engaged in the renting/leasing of autos or trucks. See merchants tax (subsection (80)). .....

(f)

Auto cleaning or refinishing. See service (subsection (107)). .....

(g)

Auto towing and/or wrecking. See service (subsection (107)). .....

(8)

Awning, tent makers or vinyl siding. See merchants tax (subsection (80)). .....

B

(9)

Bakery products, wholesale. Every person, firm or corporation engaged in the business of selling, distributing or delivering bakery products at wholesale, not otherwise taxed, per year .....50.00

(10)

Barber/beauty shops. .....

(a)

Barber shops and beauty parlors. (G.S. 105.75.1) Every person engaged in the business of conducting a barber shop or parlor, or other shop of like kind, for each barber, manicurist, cosmetologist, beautician, or other operator employed in such barber shop or beauty shop or parlor, per year .....2.50

(b)

Barber colleges or beauty colleges. See service (subsection (107)). .....

(11)

Beer and wine, retail. (G.S. 105-113.77,78) Not prorated: must provide a copy of their permanent and/or temporary ABC permit before a city license will be issued. .....

License period: May 1 through April 30 each year. Penalty begins May 2nd.

(a)

Beer: .....

On-premises, per year .....15.00

Off-premises, per year .....5.00

(b)

Wine: .....

On-premises, per year .....15.00

Off-premises, per year .....10.00

(12)

Bicycle dealers. (G.S. 105-102.5) Every person firm or corporation engaged in the business of buying or selling bicycles, bicycle supplies or accessories, per year .....25.00

(13)

Billiard and pool tables. (G.S. 105-102.5) Every person, firm or corporation renting, maintaining or owning a building wherein there is a table or tables at which billiards or pool is played, whether operated by slot or otherwise, per year .....25.00

This tax does not apply to fraternal organizations having a national charter or to the American Legion or YMCA or YWCA.

(14)

Book store. See merchant tax (subsection (80)). .....

(15)

Bottled gas dealers. See merchants tax (subsection (80)). Every person, firm or corporation selling or offering for sale compressed or liquefied petroleum or other flammable gases, termed "liquid petroleum gases" composed predominantly of hydrocarbons or mixtures of those such as: propane, propylene (normal butane or isobutane) and butylenes or any cooking, heating or lighting substances commonly called "bottled gas" compressed in metal containers. .....

(16)

Bowling alleys. (G.S. 105-102.5). Every person, firm or corporation engaged in the business of operating a bowling alley, per year, per alley .....10.00

This tax does not apply to fraternal organizations having a national charter, the American Legion, YMCA or YWCA.

(17)

Brick dealers. See merchants tax (subsection (80)). Every person, firm or corporation engaged in the business of selling, distributing or delivering bricks. .....

(18)

Building materials. See merchants tax (subsection (80)). Every person, firm or corporation engaged in the business of selling, distributing or delivering building materials. .....

C

(19)

Cabinet makers and carpenters. See service (subsection (107)). .....

(20)

Campgrounds, trailer parks or tent camping areas. (G.S. 105-102.5) Every person, firm or corporation engaged in the business of operating any campground, trailer park or tent camping area, per year .....12.50

(21)

Carpet or rug cleaning. See service (subsection (107)). .....

(22)

Catering. See service (subsection (107)). .....

(23)

Chain stores. (G.S. 105-98) per store, per year .....50.00

(24)

Chimney and stove cleaners. See service (subsection (107)). .....

(25)

Collection agencies. (G.S. 105-45) Every person, firm or corporation operating a business of collecting for others claims, accounts, bills, notes or other indebtedness for profit, per year .....50.00

This tax does not apply to licensed attorneys.

(26)

Construction companies. (See: contractors (subsection (27)). .....

(27)

Contractors/subcontractors, construction companies and developers. .....

(a)

Does not hold a state license. See service (subsection (107)). Anyone who shall engage in constructing, developing, or superintending the construction of any building structure or make improvements for a fee (not being his own property) in the city costing one hundred dollars ($100.00) or more, shall be deemed and held to have engaged in the business of a building contractor or subcontractor and shall be required to obtain a business license for "service." .....

(b)

Does hold a state license. If the building contractor holds a state privilege license (authorized state license number be provided) G.S. 105 .....10.00

A licensed contractor shall not permit the use of his/her license by any other person. In addition, a licensed contractor shall not authorize permits to be obtained or allow his/her license number to appear permits except for work over which he/she will provide general supervision until completion of work.

D

(28)

Dance studio. See service (subsection (107)). .....

(29)

Day care centers. See service (subsection (107)). Operating a day-care facility as defined as "any child day-care center or child care arrangement which provides day care for more than five (5) children, not including the operator's after-school children, under the age of thirteen (13), on a regular basis of at least once per week for more than four (4) hours but less than twenty-four (24) hours per day. Exempt are day-cares operated by public schools; nonpublic schools; summer camps that have children in full-time residence; nonprofit summer camps; Bible schools; schools for the mentally ill or retarded. .....

(30)

Directories. (G.S. 160A-211) Every person, firm or corporation engaged in the business of compiling city, telephone or merchants' directories and soliciting advertising for the same, per year, for each type of directory .....100.00

(31)

Dry cleaners, pressing clubs and hat blockers. (G.S. 105-74). .....

(a)

Every person, firm or corporation engaging in the business of operating a dry cleaning plant, pressing club or hat blocking establishment and solicitors for plants which are located inside the corporate city limits, if the business does not solicit business outside the county where it is located, per business, per year .....50.00

(b)

Every person, firm or corporation soliciting cleaning work or pressing work or hat blocking work outside the county where it is located .....100.00

This tax may not be collected until the state license tax has first been paid.

E

(32)

Electricians. See plumbers, heating contractors, and electricians (subsection (98)). .....

(32a)

Electronic gaming operation. Any business enterprise, whether as a principal or accessory use, where persons utilize electronic machines, including, but not limited to, computers and gaming terminals (collectively the "machines"), to conduct games of chance, including sweepstakes, and where cash, merchandise or other items of value are redeemed or otherwise distributed, whether or not the value of such distribution is determined by electronic games played or by predetermined odds, per year, per establishment .....2,000.00
+ $1,000.00 per machine

This tax does not apply to any lottery approved by the State of North Carolina or any nonprofit operation that is otherwise lawful under state law, (for example, church or civic organization fundraisers).

(32b)

Electronic video games. (G.S. 105-66.1) Every person, firm or corporation engaged in the business of owning or operating machines that play electronic video games when a coin or other thing of value is deposited in the machine. A person or firm is "engaged in the business of owning or operating an electronic video game machine" if he has a machine located at his own place of business or if he places or exhibits machines at business locations other than his own, per machine .....5.00

(33)

Elevators and automatic sprinkler systems. (G.S. 105-55). .....

(a)

Selling and installing. (G.S. 105-55) Every person, firm or corporation engaged in the business of selling or installing elevators or automatic sprinkler systems, provided the principal office or a branch office of such business is located within the city, per year .....100.00

This tax does not apply to plumbers, electricians, or heating contractors who are taxed under G.S. 105-91. See plumbers (subsection (98)).

(34)

Emigrant employment agents. (G.S. 105-90) Every person, firm or corporation engaged in the business of securing laborers for employment outside the state, per year .....100.00

(35)

Employment agents. (G.S. 105-90) Every person, firm or corporation engaged in the business of securing employment for another for a fee or commission, per year .....100.00

(36)

Express companies. (G.S. 105-118) Every express company doing business within the corporate limits, per year .....75.00

(37)

Exterminators. (G.S. 160A-211) Every person, firm or corporation engaged in the business of exterminating rats, insects, and other pests, per year .....50.00

F

(38)

Film processing and film sales. See merchant tax (subsection (80)). .....

(39)

Firearms and other weapons. (G.S. 105-108). See pawn broker subsection (142). .....

(a)

Firearms, sale and/or manufactures including, but not limited to rifles, handguns (pistols) and metallic cartridges, shotguns, etc., per year .....50.00

(b)

Dealers in bowie knives, dirks, slingshots, loaded canes, iron or metallic knuckles or similar weapons, per year .....200.00

(c)

Metallic cartridges only .....5.00

(40)

Fireworks, retail or wholesale. (Fireworks, etc., must be state approved). .....

(a)

As regular merchant. See merchants tax (subsection (80)). .....

(b)

As an itinerant merchant. See itinerant merchant and salesman (subsection (63)). .....

(41)

Florist. See merchants tax (subsection (80)). Every person, firm or corporation engaged in the business of producing and/or selling or delivering cut or potted flowers or plants. .....

(42)

Flour or grist mills. See manufacturers tax (subsection (76)). .....

(43)

Fortune-tellers, clairvoyants and similar trades. Every fortune-teller, clairvoyant or person following a similar trade, per year .....750.00

(44)

Foundry, machine shops, assembling, finishing and distributing materials (old scrap brass, copper or lead) and equipment. See service (subsection (107)). .....

(45)

Franchise on privilege. (G.S. 105-119) For the privilege of entering in or carrying on the business or doing the act named; and, if the taxpayer be a corporation, shall be a tax also for the continuance of its corporation rights and privileges granted under its charter. .....

Telegraph companies .....50.00

(46)

Funeral directors. See undertakers (subsection (130)). .....

G

(47)

Garages. See automobile service stations (subsection (7)). .....

(48)

Gasoline, benzine, grease and lubricating oil dealers. (G.S. 105-72) Every person, firm or corporation selling illuminating or lubricating oil or greases or benzine, naphtha, gasoline or other similar products, per year .....50.00

This section does not apply to businesses taxed as automobile service stations. (G.S. 105-89). See automobile service stations (subsection (7)).

(49)

Golf courses (including miniature golf) operated for profit inside the city limits. Each location, per year .....25.00

(50)

Gravestones. See manufacturers (subsection (76)). .....

(51)

Gunsmiths and locksmiths. See merchant tax (subsection (80)). .....

H

(52)

Hairdressers. See barbershops and beauty parlors (subsection (10)). .....

(53)

Hat blockers. See dry cleaners (subsection (31)). .....

(54)

Heating and cooling contractors. (G.S. 105-91) Every person, firm or business engaged in the business of a plumber, installing plumbing fixtures, piping or equipment, stream or gas fitter or installing hot heating systems, per year .....50.00

(55)

Hotels, motels, tourist courts and tourist homes. (G.S. 105-61) Every person, firm or corporation engaged in the business of operating a hotel, motel, tourist court or tourist home, per year, per room .....1.00

Minimum .....25.00

(56)

House trailers. See merchants tax (subsection (80)). Every person, firm or corporation engaged in the business of selling or purchasing, for the purpose of selling or purchasing, for the purpose of resale, house trailers, per year. .....

(57)

House movers. See service (subsection (107)). Every person, firm or corporation engaged in the business of moving houses or other structures, per year. .....

(58)

Hypnotists. .....

(a)

As a regular business. See service (subsection (107)). .....

(b)

An itinerant hypnotist is one who operates out of a hotel or other unconventional theatres or operating within a regular theatre when a special fee or additional admission charge is made, per week .....300.00

I

(59)

Ice cream dealers and manufacturers. (G.S. 105-97). .....

(a)

Every person engaged in manufacturing ice cream or storing ice cream for distribution. .....

1.

On each factory or place where ice cream is manufactured or stored for distribution if the machines or equipment used is of the continuous freezer type, per year: thirty-seven cents ($0.37) per gallon capacity, based on rated capacity per hour according to manufacturer's rating provided that in no case, for any freezer used, shall the tax be less than per year, per freezer, minimum .....12.50

2.

When the equipment used is not of the continuous freezer type, the rate of tax shall be, per year: one dollar and twenty-five cents ($1.25) per gallon capacity for the freezer used; provided, however, that in no case, for any freezer used, shall the tax be less than, per year, per freezer, minimum .....12.50

3.

Where no standard freezer equipment with manufacturers capacity rating is used, per year .....50.00

(b)

Farmers who manufacture and sell only the products of their own cows are exempt from this tax. .....

(60)

Ice plants. See manufacturers (subsection (76)). Every person, firm or corporation engaged in the business of manufacturing ice. .....

(61)

Installation. See service (subsection (107)). Selling, servicing and/or installing insulation, weather stripping, vinyl siding, fencing, roofing, etc. (6). .....

(62)

Irrigation systems. See service (subsection (107)). Selling, servicing and/or installing irrigation devices for the purpose of landscaping. If a state licensed plumber, only a plumber license is required. .....

(63)

Itinerant merchants and salesman. See peddlers (subsection (94)) and Article 32 of G.S. Chapter 66) and specialty market operators (subsection (115)). Peddlers are not prorated, as they are temporary merchants. Cash or money order only. Peddlers may not litter, and if determined to do so, may be prosecuted to the fullest extent of the law. (Farmers selling their own products with "Growers Certificate" are exempt from any fees.) .....

(a)

Retail. Itinerant salesmen or merchants who shall expose for sale any produce, goods, wares, or merchandise in the city, and not being a regular merchant as under merchant tax (subsection (80)) per year .....100.00

(b)

Itinerant dealers in antique furniture or oriental goods, per year .....300.00

(c)

Wholesale itinerants. See specialty market operators (subsection (115)). .....

Any salesman or merchant offering for sale (from a stand or parked vehicle where goods are displayed) produce, goods, wares and merchandise shall be deemed an itinerant within the meaning of this section who conducts business in the city for any period of time less than six (6) consecutive months.

J

(64)

Janitorial cleaning service. See service (subsection (107)). .....

(65)

Jewelry and watch repair. See service (subsection (107)). .....

(66)

Jukeboxes. See music machines (subsection (84)). .....

(67)

Junk dealers. See merchants tax (subsection (80)). Every person, firm or corporation engaged in the business of buying or selling what is commonly known as junk, including scrap metals, waste paper or waste material of any nature. .....

Every person, firm or corporation engaged in such business who does not maintain an established place of business in this state and who buys and/or sells or disposes of junk and other waste materials purchased or collected in this state shall be liable for the license tax imposed herein upon the same basis as if such person, firm or corporation maintained a place of business where such activity is carried on.

K

(68)

Knives. See firearms and other weapons (subsection (39)). .....

L

(69)

Landscape contractor. See service (subsection (107)). .....

(70)

Laundries. (G.S. 105-85) .....

(a)

Every person, firm or corporation engaged in the business of operating a laundry, including wet- or damp-wash laundries and businesses known as launderettes, launderalls, and similar types of businesses; or engaging in the business of supplying or renting clean linen, towels or wearing apparel if the business does not solicit business outside the county where it is located, per year .....50.00

(b)

Soliciting laundry work. Every person, firm or corporation engaged in the business of soliciting laundry work outside the county where it is located .....100.00

The city may not collect a tax imposed by this section unless the state tax, if due, has first been paid.

(71)

Linen supply company. See laundries (subsection (70)). .....

(72)

Loan companies. (G.S. 105-88) Every person, firm or corporation engaged in the regular business of making loans or lending money, accepting liens on, or contracts, or assignments of, salaries, wages or other security or evidence of debt for repayment in installment payments or otherwise and maintaining, in connection with same, any office or established place for the conduct of business; and advertising or soliciting such business in any manner, per year .....100.00

This section does not apply to banks, building and loan associations, credit unions, installment paper dealers, real estate lenders or pawn brokers.

(73)

Lounges, taprooms, bars, or similar business, where no prepared meals are provided, per year .....100.00

Any business subject to the tax under, nightclubs (subsection (87)) shall not pay this tax, unless the lounge, taproom or bar is located in another room and/or not as part of the restaurant.

M

(74)

Machine shop. See foundry, machine shop, assembling, finishing and distributing materials (subsection (44)). .....

(75)

Machinery dealers See merchants tax (subsection (80)). Every person, firm or corporation engaged in the business of buying and/or selling machinery, either at wholesale or retail, not otherwise taxed. .....

(76)

Manufacturers. See merchants tax (subsection (80)). The maximum shall not exceed two thousand dollars ($2,500.00). .....

(77)

Marble yards. See merchants tax (subsection (80)). .....

(78)

Meats. See merchants tax (subsection (80)). Every person, firm or corporation engaged in business of slaughtering animals for resale, wholesale distributors of meats, or retailing meats. .....

(79)

Menageries. See amusements (subsection (4)). .....

(80)

Merchants tax fee schedule. .....

(a)

Retail and/or wholesale merchants and manufactures, are based on annual gross sales. .....

(b)

(All) service companies (related companies or consultants); janitorial cleaning; landscape and child care centers are based on annual gross receipts. (These are businesses or persons engaged in performing services where no goods, wares or merchandise are sold.) .....

For new businesses, the first year's tax may be determined by using an estimation based on one-half (½) of the first year's expected gross receipts. A new business over-estimating/under-estimating the first half year's gross sales receipts, resulting in an over-payment or an underpayment, will be given an adjustment to their subsequent year's license.

Gross sales or receipts. Where the amount to be paid for a license depends upon the amount of gross sales or receipts or other facts to be ascertained, it shall be the duty of the person applying for a license to render to the city finance director a sworn statement of such gross sales or receipts during the preceding month, quarter or calendar year and such other and further proof as the finance director may require before July 1. Failure to submit gross sales or receipts before July 1 may result in the billing of the maximum amount allowed in this section.

It shall be the duty of the person applying for a license to render to the city finance director a sworn statement of such gross sales or receipts for the preceding calendar or fiscal year and such other and further proof as the finance director may require, before the first day of July. Failure to submit gross sales or receipts before the first day of July may result in the billing of the maximum amount allowed in this section.

The city may review supporting documentation to substantiate gross sales or receipts reported. Additional billings will result from under reporting gross sale or receipts. Each person who conducts a business taxed under this article, whose license is based on gross sales or receipts, shall keep all records and books necessary to compute his tax liability.

Any information gained by the city as a result of any investigations, hearings and the like, as acquired or authorized by this article, shall be confidential, except for official purposed and except in accordance with proper judicial order or as otherwise provided by law, and it shall be unlawful to divulge such information; provided, however, the city finance director may disclose to the state commissioner of revenue or his duly authorized agent all such information and right to inspect.

FEE SCHEDULE

(1)

Less than $10,000.00 .....$30.00

(2)

$10,001.00 to $20,000.00 .....35.00

(3)

$20,001.00 to $30,000.00 .....50.00

(4)

$30,001.00 to $40,000.00 .....65.00

(5)

$40,001.00 to $50,000.00 .....80.00

(6)

$50,001.00 to $60,000.00 .....95.00

(7)

$60,001.00 to $70,000.00 .....110.00

(8)

$70,001.00 to $80,000.00 .....125.00

(9)

$80,001.00 to $90,000.00 .....140.00

(10)

$90,001.00 to $100,000.00 .....155.00

(11)

Greater than $100,000.00 .....155.00
+ $0.225 per $1,000.00

(12)

Maximum gross receipts tax .....2,500.00

(81)

Motels. See hotels (subsection (55)) .....

(82)

Motion picture shows. See amusements (subsection (4)). .....

(83)

Motorcycle dealers. (G.S. 105-89.1) Every person, firm or corporation engaged in the business of buying, selling, or distributing motorcycles or motorcycle supplies, per year .....12.50

(84)

Music machines. (G.S. 105-65) Every person, firm or corporation engaged in the business of operating, maintaining, or placing on location any machine which plays records or produces music, per year, per machine .....5.00

(85)

Musical instruments and equipment. (G.S. 105-102.5). .....

(a)

Every person, firm or corporation engaged in the business of selling, offering or ordering for sale, repairing or servicing pianos and/or organs, records and record players, tape players and tape cartridges designed for use in tape players, television sets and radio accessories and repair parts, including radios designed for exclusive use in automobiles, per year .....5.00

(b)

Traveling salesmen or agents must each purchase a duplicate license issued under: .....

(a)

Above, per year .....5.00

No person licensed under this section shall be required to purchase a license under G.S. 105-89 by reason of being engaged in the business of selling, installing, or servicing automobile radios. See automobile service stations (subsection (7)).

N

(86)

Newspapers. See merchants tax (subsection (80)). Every person, firm or corporation engaged in the business of publishing and distributing or selling newspapers. .....

(87)

Nightclubs. See service (subsection (107)). Every person, firm, or corporation engaged in the business of operating an establishment where food or drinks are dispensed and exhibitions, performances, or other forms of entertainment are provided, including topless waitress, dancers or employees. .....

If applicable, owners must apply for and receive a "dance hall" permit from the city manager; must comply with the "adult entertainment" section of the Statesville City Code; must have received all required beer/wine permits from the State of North Carolina, etc.

O

(88)

Oil dealers. See gasoline, etc., dealers (subsection (48)). .....

(89)

Organ dealers. See musical instruments and equipment (subsection (85)). .....

P

(90)

Packing houses. See meats (subsection (78)). .....

(91)

Painting contractor. See service (subsection (107)). Every person engaged in business as a painting contractor or subcontractor. .....

(92)

Paper hanging, and plaster contractors. See service (subsection (107)). Every person engaged in a business of hanging paper and wall coverings. .....

(93)

Pawnbrokers. (G.S. 105-50) Every person, firm or corporation engaged in the business of lending or advancing money or other thing of value for profit and taking as a pledge for such loan specific articles of personal property to be forfeited if payments are not made within a definite time, per year .....275.00

(94)

Peddlers. (G.S. 105-53) Any person who shall carry from place to place any goods, wares, or merchandise and sell or offer to sell or barter the same, shall be deemed a peddler, except wholesale dealers with established warehouses selling only to merchants for resale, per year: .....

(a)

Peddlers on foot .....10.00

(b)

Peddlers with vehicle of one-half (½) ton capacity or less .....25.00

(c)

Peddlers selling fruits, vegetables or products of the farm .....25.00

(95)

Pet grooming service. See service (subsection (107)). .....

(96)

Pistols. See firearms and other weapons (subsection (39)). .....

(97)

Plastering contractor. See service (subsection (107)). .....

(98)

Plumbers, heating contractors and electricians. (G.S. 105-91) Every person, firm or corporation engaged in the business of a plumber, of a steam or gas filter or of installing heating systems or electrical equipment, per year .....50.00

(99)

Printing establishments. See merchant tax (subsection (80)). .....

R

(100)

Repair shop. See service (subsection (107)). Every person engaged in business of operating a repair shop (other than automobile service stations (subsection (7)). .....

(101)

Restaurants, cafeterias, lunch stands, sandwich stands. (G.S. 105-62) Every person engaged in the business of operating a restaurant, cafe, cafeteria, hotel with dining service on the European plan, drug store or lunch stand, or other place where prepared food is sold per location: .....

(a)

Reserved. .....

(b)

Minimum fee (0—4 seats) per year .....25.00

(c)

Seating capacity of five (5) or more seats, per year .....42.50

(d)

Take-out orders (only) are to be based on gross sales. See merchant tax (subsection (80)). .....

(102)

Riding devices. See amusements (subsection (4)). .....

S

(103)

Salesmen. See peddlers (subsection (94)) and itinerant merchants (subsection (63)). .....

(104)

Sandwiches, wholesale dealers. See merchant tax (subsection (80)). Every person engaged in the business of preparing and selling sandwiches at wholesale. .....

(105)

Secondhand dealers. (G.S. 160A-211) Every person, firm or corporation engaged in the business of selling or offering for sale only second hand or used goods or merchandise or old clothes. .....

Per year .....25.00

Per day .....2.50

(106)

Security dealers. See service (subsection (107)). Every person, firm or corporation engaged in the business of dealing in securities; buying, selling or brokering stocks or bonds; or maintaining stock or bond house. .....

(107)

Service companies. See merchant tax (subsection (80)). .....

(108)

Service stations. See automobile service stations (subsection (7)). .....

(109)

Shoe shops. See service (subsection (107)). Every person engaged in the business of making or repairing shoes. .....

(110)

Shooting galleries. See amusements (subsection (4)). .....

(111)

Sign painters. See service (subsection (107)). Doing any sign painting work not placed, hung or supported as described in sign hangers' license. This license is in addition to sign hanging or sign erecting when such work is done. .....

(112)

Skating. See amusements (subsection (4)). .....

(113)

Soda fountains. See sundries (subsection (119)). .....

(114)

Soft drinks. See sundries (subsection (119)). .....

(115)

Specialty market operators and craft shows. (G.S. 66.32) (not pro-rated) Engaging in the business of operating a specialty market defined as "a person who rents space at a location other than a permanent retail store, to others for the purpose of selling goods at retail or offering for sale at retail." .....

Per year .....100.00

(a)

Vendors. One who transports an inventory of goods to a specialty market licensed under this statue and who, at that location displays the goods for sale at retail, per year .....25.00

(116)

Sprinkler systems. See elevators (subsection (33)). .....

(117)

Stocks and bonds. See security dealers (subsection (106)). .....

(118)

Storage companies. See warehouses (subsection (134)). .....

(119)

Sundries. (G.S. 105-102.5) Every person, firm or corporation engaged in the business of: (1) The sale of sandwiches in drug stores, service stations or any other stands or places not licensed and taxed as a restaurant under G.S. 105-62; "sandwiches" shall not include crackers or cookies in combination with any food filling; (2) operating, maintaining, or placing on location fewer than five (5) of the following types of dispensers or machines; dispensers of cigarettes or other tobacco products, soft drinks, food or other merchandise or weighing machines; (3) retailing soft drinks; or (4) retailing or jobbing cigarettes or any other tobacco products, per year .....4.00

"Dispenser" shall include any machine or mechanical device through the medium of which any of the merchandise referred to in this section is purchased, distributed or sold. This section shall not apply to the sale, through dispensers or otherwise, of milk, milk drinks, dairy products or newspapers or to dispensers dispensing merchandise for five cents ($0.05) or less, nor shall it apply to any vending machine operator licensed under G.S. 105-65.1.

(120)

Swimming pools. (See amusements (subsection (4)) .....

T

(121)

Taxicabs. Every person, firm or corporation engaged in the business of operating within the city a taxicab, per vehicle, per year .....15.00

(122)

Telegraph companies. See franchise (subsection (45)). .....

(123)

Television. See musical instruments (subsection (85)). .....

(124)

Tent makers. See awning or tent makers (subsection (8)). .....

(125)

Tires. See automobile equipment or automobile service stations (subsection (7)). .....

(126)

Tobacco. See sundries (subsection (119)). .....

(127)

Tourist courts and homes. See hotels (subsection (55)). .....

(128)

Trailer parks. See campgrounds (subsection (20)). .....

(129)

Traveling theatricals. See amusements (subsection (4)). .....

U

(130)

Undertakers and coffin retailers. (G.S. 105-46) Every person, firm or corporation engaged in the business of burying the dead or in the retail sale of coffins, per year .....50.00

(131)

Upholsterers. See service (subsection (107)). .....

V

(132)

Vehicles. See taxicabs (subsection (121)). .....

(133)

Vending machines. (G.S. 160A-211) .....

(a)

A person who places machines or dispensers on location only at his own place of business, if he has five (5) or more; .....

(b)

A person who places machines or dispensers at a single building that is occupied by a single commercial, manufacturing, or industrial business, if he has five (5) or more; .....

(c)

Machines dispensing only pure uncarbonated fruit or vegetable juices, of the owner or operator has five (5) or more; .....

(d)

Machines dispensing only milk, milk drinks, dairy products, or newspapers, regardless of the number or machines; or .....

(e)

Machines that only dispense merchandise costing five cents ($0.05) or less, regardless of the number of machines. .....

See unclassified (subsection (137)).

Per year .....25.00

W

(134)

Warehouses. (G.S. 160A-211) Every person, firm or corporation engaged in the business of maintaining and operating a warehouse wherein goods, wares or merchandise are stored for compensation, whether bonded or not, per year .....10.00

(135)

Weapons. See firearms and other weapons (subsection (39)). .....

(136)

Welders. See service (subsection (107)). .....

(137)

Unclassified. (G.S. 160A-211) Every person, firm or corporation engaged in any business and otherwise taxed and specified herein above and not otherwise exempt, per year .....50.00

(Ord. No. 22-02, 6-17-02; Ord. No. 10-11, § 11(Att. A), 6-6-11; Ord. No. 12-10, § 11(Att. A2), 6-18-12; Ord. No. 12-13, 6-3-2013)

Every city license issued under the provisions of this article shall be for twelve (12) months, shall expire on June 30 of each year unless there is a specific provision to the contrary and shall be for the full amount of the tax prescribed. Where the tax is levied on an annual basis and the licensee begins such business or exercises such privilege after February 1 and prior to June 30 of each year, then the license shall be required to pay one-half of the tax prescribed.

(Code 1959, § 12-2)

All taxes imposed by this article shall be paid to the finance director at his office at city hall and shall be due and payable on or before July 1 of each year. After that date such tax shall be deemed delinquent and subject to all the remedies available and the penalties imposed for the payment of delinquent city license and privilege taxes. If a person begins any business or the exercise of any privilege requiring a license under this article after July 1 and prior to the following June 30 of any year, then such person shall apply for and obtain a city license for conducting such business or exercising any such privilege. Failure to so apply and to obtain such city license shall be and constitute a delinquent payment of the city license tax due, and such person shall be subject to the remedies available and penalties imposed for the payment of such delinquent taxes.

(Code 1959, § 12-8)

A city license shall be and constitute a personal privilege to conduct the business named in the license. The license shall not be transferable, and shall be construed to limit the person named to conducting the business and exercising the privilege according to the terms specified in the license.

(Code 1959, § 12-9)

No change in the name of a firm, partnership or corporation, nor the taking in of a new partner, nor the withdrawal of one (1) or more from the firm, shall be considered as commencing business; but, if any one (1) or more of the partners remain in the firm or if there is change in ownership of less than a majority of the stock, if a corporation, the business shall be regarded as continuing.

(Code 1959, § 12-10)

(a)

When a person has obtained a city license to engage in any business, trade, employment or profession at any definite location in the city, and desires to remove to another location in the city, the finance director may, upon proper application, grant such person permission to make such move, and may endorse upon the city license his approval of change in location.

(b)

A new license may be issued to the licensee at the new location, upon surrender of the original license for cancellation and the payment of a fee of five dollars ($5.00) for each license certificate reissued.

(Code 1959, § 12-11)

Licenses issued pursuant to this article shall be kept posted where the business is carried on. No person shall engage in any business, trade or profession or do the act for which a city license is required in this article without having such city license posted conspicuously at the place where such business, trade or profession is carried on. If the business, trade or profession is such that the license cannot be so posted, then the itinerant licensee shall have such license required by this article in his actual possession at the time of carrying on such business, trade or possession, or doing the act named in this article, or a duplicate thereof.

(Code 1959, § 12-7)

In addition to the common meanings of words, the following definitions shall be applicable herein:

Customer shall mean any person that leases or rents a vehicle on a short-term lease or rental basis.

General Statutes shall refer to the North Carolina General Statutes and any reference to a particular section thereof shall include the same as may be from time to time amended, modified, supplemented, revised or superseded.

Gross receipts shall mean the total lease or rental price charged to a customer for the short term lease or rental at retail of vehicles, excluding sales taxes and excluding the taxes imposed by this article.

Lease or rental shall mean a transfer, for consideration, of the use but not the ownership of property to another for a period of time.

Long-term lease or rental shall mean a lease or rental made under a written agreement to lease or rent property to the same person for a period of at least three hundred sixty-five (365) continuous days.

Person shall mean any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.

Short-term lease or rental shall mean any lease or rental of a vehicle made to the same person for a period of less than three hundred sixty-five (365) continuous days.

Tax collector shall mean the Iredell County Tax Collector as selected by the Iredell County Board of Commissioners pursuant to G.S. 105-349 to collect taxes on behalf of the City of Statesville and any other person authorized to carry out the duties and functions of such individual.

Taxpayer means any person liable for the taxes imposed by this article.

Vehicle shall mean any of the following:

(1)

A motor vehicle of the private passenger type, including a passenger van, minivan, or sport utility vehicle.

(2)

A motor vehicle of the cargo type, including a cargo van, pickup truck, or truck with a gross vehicle weight of twenty-six thousand (26,000) pounds or less used predominantly in the transportation of property for other than commercial freight, and that does not require the operator to possess a commercial drivers license.

(3)

A trailer or semitrailer with a gross vehicle weight of six thousand (6,000) pounds or less.

(Ord. No. 44-2000, § 1, 7-17-2000)

A tax is hereby imposed and levied in an amount equal to one and one-half (1.5) percent of the gross receipts derived from the short-term lease or rental of vehicles at retail to the general public. This tax on gross receipts is in addition to the privilege taxes authorized by G.S. 160A-211.

(Ord. No. 44-2000, § 2, 7-17-2000)

Every person engaged in the business of the short-term lease or rental of vehicles at retail to the general public shall collect at the time of the lease or rental the tax herein levied, place the tax so collected in a segregated account, and thereafter remit such tax to the tax collector in accordance with the provisions of this article. The taxpayer shall include a provision in each retail short-term lease or rental agreement stating that the percentage amount enacted by this article of the total lease or rental price, excluding sales tax, is being charged as a tax on gross receipts. The amount of the tax shall be stated separately from the lease or rental and shown separately on the taxpayer's records. The tax shall be paid by the customer to the taxpayer as trustee for and on account of the City of Statesville. The taxpayer shall be liable for the collection thereof and for its payment to the tax collector and the taxpayer's failure to charge or to collect said tax from the customer shall not affect such liability.

The taxes collected under this article are not subject to sales tax. The taxes collected under this article belong to the City of Statesville and are not subject to creditor liens against the taxpayer.

(Ord. No. 44-2000, § 3, 7-17-2000)

Taxes levied under this article are due and payable when a return is required to be filed. Every taxpayer shall, within the time specified, submit a return to the tax collector on the form prescribed by the tax collector. A return must be signed by the taxpayer or the taxpayer's agent. Returns of taxpayers are due to the tax collector each month on or before the fifteenth day of the month following the month in which the tax accrues. As provided in G.S. 160A-208.1, a return shall not be considered a public record and information contained in a return may be disclosed only in accordance therewith.

The return may be filed by personal delivery to the tax collector or by United States Mail. Returns submitted by mail shall be deemed to be filed as of the date shown on the postmark affixed by the United States Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the United States Postal Service, the return shall be deemed to be filed when received in the office of the tax collector. The burden of proof shall be on the taxpayer to show that the return was timely filed.

(Ord. No. 44-2000, § 4, 7-17-2000)

The taxpayer shall keep and preserve suitable records of the gross receipts received by such taxpayer in the conduct of business and such other books or accounts as may be necessary to determine the amount of the tax for which such taxpayer is liable under the provisions of this article. It shall be the duty of the taxpayer to keep and preserve for a period of three years all such records of gross receipts and other books and accounts described. All records, books and accounts herein described shall be open for examination at all reasonable hours during the day by the tax collector or his duly authorized agent.

(Ord. No. 44-2000, § 5, 7-17-2000)

The tax collector shall design, prepare, print and make available to all taxpayers operating within the municipal boundaries of the City of Statesville forms and instructions for filing returns to insure a full collection of and an accounting for taxes due. The failure of any taxpayer to obtain or receive forms shall not relieve such taxpayer from the payment of the tax at the time and in the manner provided.

(Ord. No. 44-2000, § 6, 7-17-2000)

The transaction giving rise to the tax herein levied shall be deemed to have occurred at the location of the entity from which the customer takes delivery of the vehicle.

(Ord. No. 44-2000, § 7, 7-17-2000)

The provisions with respect to remedies and penalties applicable to Subchapter VIII (Local Government Sales and Use Tax) of Chapter 105 of the General Statutes, as contained in Article 5 and Article 9, Subchapter 1, Chapter 105 thereof, and the remedies of levy, attachment, and garnishment provided in G.S. 160A-207 shall be applicable in like manner to the tax authorized to be levied and collected under this article, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the City of Statesville may exercise any power the secretary of revenue may exercise in collecting sales and use taxes.

Without limiting the foregoing, and subject to any changes in the General Statutes with respect to penalties and remedies, the following penalties and remedies shall be applicable with respect to the levy and collection of the taxes imposed herein:

(a)

Any taxpayer who fails to file a return on the date it is due, determined with regard to any extension of time for filing, shall pay a penalty equal to five (5) percent of the amount of the tax if the failure to file is for not more than one (1) month, with an additional five (5) percent for each additional month, or fraction thereof, during which the failure continues, not exceeding twenty-five (25) percent of the tax in the aggregate, or five dollars ($5.00) whichever is greater.

(b)

Any taxpayer who fails to pay the tax levied herein when due, without intent to evade the tax, shall pay a penalty equal to ten (10) percent of the tax, except that the penalty shall in no event be less than five dollars ($5.00).

(c)

Taxes shall be payable at par or face amount if paid on or before the filing date as set forth in section 10-50.4. Taxes paid after the filing date will be delinquent and shall be subject to interest charges. Interest shall accrue at the same rate as adopted by the Iredell County Board of Commissioners.

(d)

When the bank upon which any uncertified check tendered to the tax collector in payment of taxes, penalties or interest, returns the check because of insufficient funds or the nonexistence of an account of the drawer, the tax collector shall assess a penalty equal to ten (10) percent of the check, subject to a minimum of one dollar ($1.00) and a maximum of one thousand dollars ($1,000.00).

(e)

Any taxpayer who willfully attempts, or any person who aids or abets any taxpayer to attempt in any manner to evade or defeat a tax imposed herein or its payment, shall, in addition to other penalties provided by law, be guilty of a Class H felony.

(f)

Any taxpayer required to collect, withhold, account for, and pay over any tax who willfully fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a Class 1 misdemeanor.

(g)

Any taxpayer required to pay any tax, to make a return, to keep any records, or to supply any information, who willfully fails to pay the tax, make the return, keep the records, or supply the information, at the time or times as required by law, or rules issued pursuant thereto, shall, in addition to other penalties provided by law, be guilty of a Class 1 misdemeanor.

(Ord. No. 44-2000, § 8, 7-17-2000)

If the tax collector discovers that any return or tax is due from a taxpayer, the taxpayer shall be notified in writing of the failure to file and of the proposed assessment, if known by the tax collector. The assessment may be made on the best information of the tax collector. A proposed assessment is presumed to be correct. The notice shall be delivered either in person or by United States Mail sent to the taxpayer's last known address. The notice is presumed to have been received by the taxpayer unless the taxpayer makes an affidavit to the contrary within 90 days after the notice was mailed. If the taxpayer makes this affidavit, the time limitations for a request for hearing as hereafter provided apply as if the notice had been delivered on the date the taxpayer makes the affidavit.

A taxpayer who objects to the proposed assessment or to the requirement to file a return is entitled to a hearing upon written request within thirty (30) days after the date the notice was mailed, or within thirty (30) days after the date of personal delivery. If no request for a hearing is timely made, the proposed assessment becomes final without further notice.

If a taxpayer files a timely request for hearing, the tax collector shall set a hearing date within ninety (90) days, and notify the taxpayer at least ten (10) days prior to the hearing date. Within ninety (90) days after the hearing, the tax collector shall notify the taxpayer of the final decision. The taxpayer may then appeal the decision as set forth in section 10-50.10 of this article. The tax collector shall have no authority to waive or compromise any interest or penalty imposed by this article.

(Ord. No. 44-2000, § 9, 7-17-2000)

The city council for the City of Statesville, exercising the powers of the secretary of revenue in collecting sales and use taxes, delegates to the city manager, or his/her designee, its authority to compromise or forgive for good cause shown any penalty or additional tax imposed herein, and to conduct any hearings and make decisions to determine the validity of a tax imposed by the tax collector. If a taxpayer claims that a tax, additional tax, penalty or interest is excessive, a notice of appeal must be filed by the taxpayer within thirty (30) days after the final notice of the tax collector is mailed or personally delivered to the taxpayer as provided in section 10-50.9 of this article. The final decision of the city manager or his designee shall be mailed or delivered to the taxpayer within thirty (30) days after the hearing. The taxpayer shall pay the tax, additional tax, penalty or interest without prejudice to any defense the taxpayer has.

(Ord. No. 44-2000, § 10, 7-17-2000)

In addition to the provisions herein, the levy and collection of the taxes herein imposed shall be otherwise administered in the same manner as the sales and use tax provided in Article 5, Subchapter 1, Chapter 105 of the General Statutes.

(Ord. No. 44-2000, § 11, 7-17-2000)

If any section, clause, or provision of this article shall be found invalid, the validity of the remaining sections, clauses or provisions shall not be affected thereby.

(Ord. No. 44-2000, § 13, 7-17-2000)

This article is enacted pursuant to the provisions of G.S. 160A-215.1.

(Ord. No. 44-2000, § 13, 7-17-2000)

This article and the taxes thereby levied and imposed shall become effective August 1, 2000.

(Ord. No. 44-2000, § 14, 7-17-2000)

(a)

The provisions of this article shall not apply to any person who sells or offers for sale books, periodicals, printed music, ice, wood or fuel, fish, beef, mutton, pork, bread, cakes, pies, dairy products, poultry, eggs, livestock, or articles produced by the individual vendor offering them for sale, but shall apply to medicines, drugs or articles assembled.

(b)

Any disabled veteran of the World Wars, who has been a bona fide resident of the state for twelve (12) or more months continuously; any blind person who has been a bona fide resident of any state for twelve (12) or more months continuously; and any widow with dependent children may be exempted from the provisions of this article by the county commissioners, who shall furnish such person with a certificate of exemption which shall entitle the holder thereof to peddle within the limits of the city without payment of any license tax to the city.

(Code 1959, §§ 12-22, 12-23)

(a)

Any person who carries from place to place any goods, wares or merchandise, and offers to sell or barter the same or actually sells or barters the same, shall be deemed a peddler, except such person who is a wholesale dealer with an established warehouse in this city and selling only to merchants for resale. A person deemed a peddler shall apply and procure from the finance director a city license for the privilege of transacting such business, and shall pay the required tax.

(b)

Any person who sells or offers to sell from a cart, truck, automobile or other vehicle operated over and upon the streets and highways or from any railway car within the city any fresh fruits and vegetables shall be deemed a peddler within the meaning of this article. Nothing in this section shall apply to the sale of farm products raised on the premises owned or occupied by the person or his bona fide agent or employee selling the same.

(c)

Any person employing the service of another as a peddler, whether on a salary or commission basis, shall be liable for the payment of the tax.

(Code 1959, §§ 12-17—12-19)

(a)

Every person who shall expose for sale, either on the street or in a building occupied in whole or in part for that purpose, any goods, wares or merchandise, other than fruits and farm products, not being a regular merchant of this city, shall be deemed an itinerant salesman or merchant and shall apply for in advance and procure a city license from the finance director for the privilege of transacting such business, and shall pay the required tax.

(b)

When any itinerant salesman or merchant who conducts such business within the city for less than six (6) consecutive months (except in case of discontinuance for one (1) of three (3) reasons hereinafter mentioned) does not pay the tax in advance, on the ground of stated intention to become a regular merchant, the finance director may, in his discretion, require such itinerant salesman or merchant to post satisfactory bond or make a cash deposit in the sum of one hundred dollars ($100.00). Such bond or deposit shall be forfeited in payment of the tax herein levied in case such salesman or merchant discontinues such business in the city within less than six (6) months for any reason other than death or disablement of such salesman or merchant, or insolvency of such business, or destruction of the stock by fire or other catastrophe. Any salesman or merchant failing to pay such bond or make such deposit within three (3) days after being notified to do so by the finance director or collector shall immediately become liable for the tax. When any salesman or merchant, having been required to post such bond or deposit, has conducted such business for six (6) consecutive months, he shall be entitled to have the bond canceled or the deposit returned.

(Code 1959, §§ 12-20, 12-21)

The term "chain store" as used in this article shall include stores operated under separate charters of incorporation, if there is common ownership of a majority of stock in such separately incorporated companies, and if there is similarity of name of such separately incorporated companies, and if separately incorporated companies have the benefit in whole or in part of group purchase of merchandise, or of common management. The term "chain store" shall apply to any group of stores where a majority interest is owned by an individual or partnership.

(Code 1959, § 12-24)

Cross reference— Definitions and rules of construction generally, § 1-2.

Every person engaged in the business of operating or maintaining in this state, under the same general management, supervision or ownership, two (2) or more stores or mercantile establishments where goods, wares and merchandise are sold or offered for sale, or by whom such goods, wares and merchandise are sold and distributed at wholesale or retail, or who controls by lease, either as lessor or lessee, or by contract, the manner in which any such store is operated or the kinds, character or brands of merchandise which are sold therein, shall be deemed a branch or chain store operator, and shall apply for and obtain from the finance director a city license for the purpose of engaging in such business of a branch or chain store operator for each such store within the city and shall pay for such license the tax established by ordinance.

(Code 1959, § 12-25)

State Law reference— Branch or chain store tax, G.S. § 105-98.

For the purpose of ascertaining the particular unit in each chain or store not subject to taxation by city license tax, the particular store in which the principal office of the chain in this state is located shall be designated as the unit in the chain not subject to this tax.

(Code 1959, § 12-26)

The provisions of this article shall not apply to retail or wholesale dealers in motor vehicle and automotive equipment and supply dealers at wholesale who are not liable for tax hereunder on account of the sale of other merchandise.

(Code 1959, § 12-27)

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Beverage shall include:

(1)

Beer, lager, beer, ale, porter and other brewed or fermented beverages containing one-half (½) of one (1) percent of alcohol by volume but not more than fifteen (15) percent of alcohol by weight as authorized by the laws of the United States of America.

(2)

Unfortified wines, which shall mean wine of an alcoholic content produced only by natural fermentation or by the addition of pure cane, beet or dextrose sugar and having an alcoholic content of not less than five (5) percent and not more than sixteen (16) percent of absolute alcohol, the percent of alcohol to be reckoned by volume.

(3)

Spirituous liquor which shall mean distilled spirits of ethyl alcohol, and any alcohol consumable containing distilled spirits or ethyl alcohol including spirits of wine, whiskey, rum, brandy, gin, and all other distilled spirits and mixers of cordials, liqueur, and pre-mixed cocktails, in closed containers, regardless of their dilution.

Permittee means a person or entity located within or contiguous to a social district designated by this article and holding any of the following permits issued by the North Carolina Alcoholic Beverage Control Commission: (1) an on-premises malt beverage permit issued pursuant to G.S. § 188-1001(1); (2) an on-premises un-fortified wine permit issued pursuant to G.S. § 188-1001(3); (3) an on-premises fortified wine permit issued pursuant to G.S. § 188-1001(5); (4) a mixed beverages permit issued pursuant to G.S. § 188-1001(10); or (5) a distillery permit issued pursuant to G.S. § 188-1100(5).

Sale shall include any transfer, trade, exchange, or barter in any manner or by any means whatsoever, for a consideration.

Social district means and refers to a defined outdoor area established by this article in which a person may consume alcoholic beverages sold by a permittee. This term does not include a permittee's licensed premises, or an extended area allowed under G.S. § 18B-904(h).

(Code 1959, § 12-28; Ord. No. 40-22, 9-19-2022)

Cross reference— Definitions and rules of construction generally, § 1-2.

The city license tax to sell beverages under this article at retail shall be as established by ordinance.

(Code 1959, § 12-29)

License taxes levied under this article shall become due on May 1 of each year.

(Code 1959, § 12-30)

It shall be unlawful for any person to sell malt beverages, fortified wine or unfortified wine as defined by state law after 1:00 a.m. to 7:00 a.m., and all such beverages shall not be consumed on the licensed premises after 1:30 a.m.; provided, however, that during the period commencing on the last Sunday of April of each year and ending on the last Sunday of October of each year, these beverages may be sold until 2:00 a.m., and may be consumed on the licensed premises until 2:30 a.m.

(Code 1959, § 12-30.3)

State Law reference— Authority to so provide, G.S. § 18B-1004.

Pursuant to the authority granted by S.L. 2017-87, any establishment located in the corporate limits of Statesville and holding an ABC permit issued pursuant to G.S. § 18B-1001 is permitted to sell beverages allowed by its permit beginning at 10:00 a.m. on Sundays.

(Ord. No. 26-17, § 1, 8-7-2017)

It shall be unlawful to drink or consume any beer, wine or liquor on any public road, street, highway, sidewalk, parking area or other property under the control of the City of Statesville except by either in the social district outlined below or through a special event permit issued by the city manager or his designee. It shall further be unlawful to drink or consume any beer, wine, or liquor on a private parking lot or area, or inside a public building or private commercial establishment or upon the grounds of the Statesville Regional Airport without the permission of the owner thereof except in a Social District outlined below. However, the sale and consumption of beer, wine, or liquor shall be permitted within any dining area permitted as an encroachment on the sidewalk area in the downtown tax district pursuant to the provision of subsection 10-14(d) of the City Code, between the hours of 7:00 a.m. And 10:00 p.m. EST; providing that such beverages are sold in conjunction with dining in an establishment which meets the requirement of the North Carolina Alcohol Beverage Control Commission necessary to allow the sale of mixed drinks, and upon the further condition that all regulations of the North Carolina Alcohol Beverage Control Commission are complied with.

(Ord. No. 55-88, 10-17-88; Ord. No. 51-02, 10-7-02; Ord. No. 53-07, § 2, 9-17-07; Ord. No. 40-22, 9-19-2022)

(a)

Purpose and intent. The purpose of this article is to establish a social district within the City of Statesville to support local business by increasing retail and other commercial activity, to enhance tourism and economic development, and to enhance the quality of life for the city's citizens and visitors. The Statesville City Council finds that the creation of a social district within the City of Statesville is in the best interests of the citizens and businesses of the City of Statesville.

(b)

The city hereby creates and designates the following social district:

Downtown Statesville Social District, The 'Ville, which is identified by a map in Appendix A of this article. The social district excludes Broad Street United Methodist Church, First Presbyterian Church, First ARP Church and their grounds. It also excludes all city and county buildings, including, but not limited to, the Statesville City Hall and/or the Statesville Civic Center.

(c)

Authority to adopt. This article is adopted pursuant to authority granted by G.S. § 160A-205.4, G.S. § 188-904.1, and G.S. 188-300.1(f).

(Ord. No. 40-22, 9-19-2022)

Any social district created by this article shall be managed in accordance with this article and with a management and maintenance plan enacted by the city manager. The management and maintenance plans for social districts in the city shall be consistent with the requirements of this article and other applicable law. Management and maintenance plans shall be readily available for public inspection during business hours in the office of the city clerk and shall be maintained on the city's website.

(Ord. No. 40-22, 9-19-2022)

Any permittee contiguous to or within a social district that desires to sell alcohol to be consumed within the social district shall register with the Downtown Statesville Development Corporation (DSDC). There shall be no fee to register. The registration shall be in a form and manner required by the DSDC but shall, at a minimum, require that the permittee acknowledge that it will abide by the requirements of its ABC permit and any applicable rules and regulations established by this ordinance, including any rules established by a maintenance and management plan adopted under section 10-107.

(Ord. No. 40-22, 9-19-2022)

(a)

Hours of operation.

(1)

Downtown Statesville's Social District, The 'Ville, shall operate from Sunday through Saturday between the hours of 12:00 p.m. and 10:00 p.m.

(b)

Sale of alcoholic beverages.

(1)

A permittee shall only sell alcoholic beverages on its licensed premises.

(2)

A permittee shall only sell alcoholic beverages for consumption within the social district it is located within or contiguous to.

(3)

A permittee shall only sell alcoholic beverages for consumption in a container that meets the requirements of sections 10-108(c)e.

(4)

A permittee shall not allow a person to enter or reenter their licensed premises with an alcoholic beverage not sold by the permittee.

(c)

Possession and consumption of alcoholic beverages.

(1)

Only alcoholic beverages purchased from a permittee located in or contiguous to a social district may be possessed and consumed.

(2)

Alcoholic beverages may only be consumed within a designated social district.

(3)

Alcoholic beverages must be disposed of before a person in possession of the alcoholic beverage exits the social district unless the person is reentering a licensed premises contiguous to the social district where the alcoholic beverage was purchased.

(4)

Alcoholic beverages must be disposed of before entering the privately owned area of a licensed premises of a permittee unless the person is reentering the licensed premises where the alcoholic beverage was purchased.

(5)

Alcoholic beverages may be taken to city-owned exterior property that is included in the permit holder's designated ABC permit area if the permit holder opts into the social district.

(6)

Alcoholic beverages shall be in containers that meet the following requirements:

a.

The container clearly identifies the permittee from where the alcoholic beverage was purchased.

b.

The container clearly displays the logo that is unique to the social district.

c.

The container is comprised of recyclable plastic or aluminum.

d.

The container displays, in no less than twelve-point font, the statement, "Drink Responsibly - Be 21."

e.

The container shall be marked with the date and time of purchase.

f.

The container shall not hold more than sixteen (16) fluid ounces.

(7)

Alcoholic beverages shall only be possessed and consumed during the hours of operation set forth in section 10-109(a).

(Ord. No. 40-22, 9-19-2022)

Editor's note— Ord. No. 40-22, adopted Sept. 19, 2022, set out provisions intended for use as § 10-108. Inasmuch as there were already provisions so designated, said section has been codified herein as § 10-109 at the discretion of the editor.

Business that are in or contiguous to a social district and that are not permittees may choose to participate in the social district by allowing patrons to possess and consume alcoholic beverages purchased and possessed in accordance with the requirements of this article. Nothing in this article shall be construed as requiring any business within or contiguous to a social district to participate in the social district by allowing alcoholic beverages to be possessed or consumed in the business. Businesses may place signs on their storefronts informing patrons of their participation or nonparticipation so long as the signs are otherwise in conformity with city regulations.

(Ord. No. 40-22, 9-19-2022)

Editor's note— Ord. No. 40-22, adopted Sept. 19, 2022, set out provisions intended for use as § 10-109. Inasmuch as there were already provisions so designated, said section has been codified herein as § 10-110 at the discretion of the editor.

Nothing in this article shall be construed as authorizing any permittees or businesses to sell alcoholic beverages in any manner contrary to or in excess of the authority granted by the North Carolina Alcoholic Beverage Commission. Nothing in this article shall be construed as authorizing the sale and delivery of alcoholic beverages in excess of the limitation set forth in G.S. § 188-1010.

(Ord. No. 40-22, 9-19-2022)

Editor's note— Ord. No. 40-22, adopted Sept. 19, 2022, set out provisions intended for use as § 10-110. Inasmuch as there were already provisions so designated, said section has been codified herein as § 10-111 at the discretion of the editor.

The provisions of this article related to the creation and operation of any social district within the city are severable. If any portion of this article is determined to be invalid, such invalidity shall not affect the other provisions or application of this article.

(Ord. No. 40-22, 9-19-2022)

Editor's note— Ord. No. 40-22, adopted Sept. 19, 2022, set out provisions intended for use as § 10-111. Inasmuch as there were already provisions so designated, said section has been codified herein as § 10-112 at the discretion of the editor.

A violation of this article is punishable as a criminal infraction.

(Ord. No. 40-22, 9-19-2022)

Editor's note— Ord. No. 40-22, adopted Sept. 19, 2022, set out provisions intended for use as § 10-112. Inasmuch as there were already provisions so designated, said section has been codified herein as § 10-113 at the discretion of the editor.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Junk dealer shall mean any person buying and selling any metal, rope, rags, bones, cloth, old cotton or any articles usually found in junk shops.

Secondhand dealer shall mean any person buying and selling any old, secondhand furniture, goods merchandise or wares of any kind.

(Code 1959, § 11-1)

Cross reference— Definitions and rules of construction generally, § 1-2.

(a)

Any person who shall engage in the business of a junk or secondhand dealer after his license is revoked, or without first securing a license, shall, notwithstanding any penalty in any tax ordinance to the contrary, be guilty of an offense.

(b)

Charitable or eleemosynary organizations engaging in the sale of junk or secondhand articles shall secure a license from the city clerk and treasurer for which no fee shall be charged.

(c)

Such person shall make application, in writing, to the city council for such license, specifying in the application the street and building in which such applicant intends to carry on such business, and, if a corporation, the names of the persons who are to actively manage such business. The application shall be signed by at least five (5) freeholders of the city certifying to the good character of the applicant or such active manager.

(d)

When the council shall have determined to grant a junk or secondhand dealer's license to any applicant, the finance director shall, after compliance with the requirements set out in section 11-2, issue to such applicant a license to carry on such business. Every license so issued shall be upon the condition, whether or not expressed in the license, that it may be revoked at any time by the council, upon satisfactory proof that, in conducting such business, such licensee or any agent or employee of such licensee has violated any of the provisions of this chapter, has willfully falsified or caused or suffered to be falsified, any entry of any article required to be recorded in a book as required in section 12-122, or has been convicted of larceny or of receiving stolen goods knowing the same to have been stolen. No license issued hereunder shall be transferred, either as to parties or location, except upon application and express permission therefor given by the council.

(Code 1959, §§ 11-2, 11-3, 11-5, 11-6)

Each junk or secondhand dealer shall keep a book in which he shall record all purchases and sales. Such books as well as any article or thing of value sold or acquired by a junk dealer shall, at all reasonable times, be open to the inspection of the chief of police or any member of the police force.

(Code 1959, § 11-7)

State Law reference— Records of junk dealers, G.S. § 66-10.

No junk or secondhand dealer or his agent or employee shall purchase, take or acquire, in the course of such business, any goods, article or thing of value whatsoever from any minor under the age of eighteen (18) years, or any goods, article or thing of value the ownership of which is in or which is claimed by any minor, unless such minor's parent or guardian, or the relation or person in whose care or employ such minor may be at the time, shall state in writing that such transaction is made with such parent's, guardian's, relation's or employer's full knowledge and consent. It shall be the duty of such dealer to preserve and keep on file such written statement for the purpose of subsequent reference thereto. Such written permission shall be subject to inspection by the chief of police or police officers of the city at all reasonable times.

(Code 1959, § 11-8)

State Law reference— Purchases of certain metals from minors, G.S. § 60-11.

All junk and secondhand shops and the premises thereof shall be so maintained as not to permit therein or thereon the accumulation of filthy rags, filthy or offensive bones or anything else, in such manner that may be a nuisance or a detriment to health. Every license application approved by the council shall be upon condition that all junk dealers' places of business shall be so constructed, maintained and conducted as to comply with health and sanitary regulations and requirements in force or which may hereafter be passed.

(Code 1959, § 11-4)

(a)

For the purpose of this section, the term "electronic gaming operation" means the following: Any business enterprise, whether as a principal or accessory use, where persons utilize electronic machines, including, but not limited to, computers and gaming terminals (collectively the "machines"), to conduct games of chance, including sweepstakes, and where cash, merchandise or other items of value are redeemed or otherwise distributed, whether or not the value of such distribution is determined by electronic games played or by predetermined odds. This does not include any lottery approved by the State of North Carolina or any nonprofit operation that is otherwise lawful under state law (for example, church or civic organization fundraisers).

(b)

The annual privilege license tax for each electronic gaming operation and for each computer terminal used or stored as part of the electronic gaming operation shall be in accordance with the fee schedule adopted by the city council.

(c)

All provisions of any city ordinance or resolution in conflict with the ordinance from which this section derives are repealed.

(d)

Any subsequent state law which preempts the privilege license taxes levied under this section shall have no affect on the privilege license taxes levied on businesses that were in operation prior to the effective date of such state law. Unless otherwise authorized or required by state law, or city ordinance, no refunds of privilege license taxes paid under this section, shall be provided to businesses that close during the tax year. Provided further that any unpaid privilege license taxes due under this section, for previously existing businesses shall be subject to penalties and enforced collection remedies as provided by state law, or city ordinance, even after any subsequent state law preemption of the ordinance from which this section derives.

(Ord. No. 12-10, § 11(Att. A1), 6-18-12)