NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

CHAPTER 87

SENATE BILL 54

AN ACT TO AMEND SECTION 22(7) OF THE CHARTER OF THE CITY OF RALEIGH (CHAPTER 1184 OF THE SESSION LAWS OF NORTH CAROLINA 1949)  RELATING TO FRANCHISE LICENSE OR PRIVILEGE LICENSE TAXES.

The General Assembly of North Carolina do enact:

Section 1. That Section 22(7) of the Charter of the City of Raleigh (Chapter 1184 of the Session Laws of North Carolina 1949) be amended to read as follows:

"(7)     Tax and license franchises, businesses, trades, etc. To tax and license all franchises, privileges, businesses, trades, service establishments, professions, callings and/or occupations conducted and carried on within the corporate limits of the City of Raleigh, not inconsistent with the general laws of North Carolina; to make, adopt and provide for the execution of such ordinances, rules and regulations as considered expedient and proper by the city council for the proper exercise of the powers granted in this paragraph; to impose an annual franchise, license or privilege tax on all businesses, trades, service establishments, professions, callings, occupations and enterprises conducted for profit within the corporate limits of the city upon which a franchise, license or privilege tax is not prohibited by statute; power and authority being hereby specifically granted to the city council to graduate any of the franchise, license or privilege taxes authorized by this Charter, by dividing trades, businesses, professions, callings, service establishments, occupations and other enterprises into classes according to size, patronage, income, gross receipts or otherwise and by imposing such taxes accordingly; provided, however, that said taxes shall be uniform for all in a particular class; provided further, that if any person, firm or corporation shall commence to exercise any privilege or to promote any business, trade, profession, calling, service, occupation or other enterprises or to do any act requiring a city license under this Act and under any ordinance adopted pursuant to this Act or any other statute without such city license, or if any person, firm or corporation shall continue the business, trade, profession, calling, service, occupation or other enterprise or to do any act for which a license is required, after the expiration of a license previously issued, without obtaining a new license, he or it shall be guilty of a misdemeanor and shall be fined and/or imprisoned in the discretion of the court, but the fine shall not be less than twenty per cent (20%) of the franchise, license or privilege tax in addition to the franchise, license or privilege tax and the court costs, and if such failure, neglect or refusal to apply for and obtain such city franchise or license be continued, such person, firm or corporation shall pay an additional tax of two and one-half per centum (2½%) of the amount of such city franchise, license or privilege tax which was due and payable, in addition to the city franchise, license, or privilege tax imposed by an ordinance adopted pursuant to this Act or pursuant to any other statute, for each and every thirty (30) days that such city franchise, license or privilege tax remains unpaid from the date that same was due and payable, and such additional tax shall be assessed by the Tax Collector of the City of Raleigh and paid with the city franchise, license or privilege tax and shall become a part thereof; provided further, that in no event shall additional tax be less than ten dollars ($10.00) nor more than fifty per cent (50%) of the tax. The license year shall begin on the first day of June of each and every year."

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 26th day of March, 1963.