§ 18-14. Licenses and license taxes.

Latest version.

It shall be the duty of all police officers to report promptly to the city tax collector any person liable to the payment of a license tax under any ordinance of the city. Any police officer shall have a right to demand of any person that he exhibit his privilege license, and upon failure to do so it shall be the duty of the chief of police or other officer under his direction to prosecute such person in the proper court.

(Code 1967, § 21-6)

State law reference

License taxes generally, G.S. § 105-33 et seq.; municipal licenses, G.S. § 160A-194.

Cross reference

Licenses and business regulations, Ch. 12.

                    
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