North Carolina General Statutes Chapter 105. Taxation § 105-109. Obtaining license and paying tax

(a) Repealed by S.L. 1998-95, § 13, eff. July 1, 1999.

(b) 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.

(c) Repealed by S.L. 1998-212, § 29A.14(a), eff. Jan. 1, 1999.

(d) 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.

(e) Repealed by S.L. 2014-3, § 12.3(b), eff. July 1, 2015.