105-103. Unlawful to operate without license.
When a license tax is required by law, and whenever the General Assembly shall levy a license tax on any business, trade, employment, or profession, or for doing any act, it shall be unlawful for any person, firm, or corporation without a license to engage in such business, trade, employment, profession, or do the act; and when such tax is imposed it shall be lawful to grant a license for the business, trade, employment, or for doing the act; and no person, firm, or corporation shall be allowed the privilege of exercising any business, trade, employment, profession, or the doing of any act taxed in this schedule throughout the State under one license, except under a statewide license. (1939, c. 158, s. 181; 1998-98, s. 41.)
Structure North Carolina General Statutes
North Carolina General Statutes
§ 105-33 - Taxes under this Article.
§ 105-41 - Attorneys-at-law and other professionals.
§ 105-83 - Installment paper dealers.
§ 105-103 - Unlawful to operate without license.
§ 105-105 - Persons, firms, and corporations engaged in more than one business to pay tax on each.
§ 105-106 - Effect of change in name of firm.
§ 105-108 - Property used in a licensed business not exempt from taxation.