105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.
Where any person, firm, or corporation is engaged in more than one business, trade, employment, or profession which is made under the provisions of this Article subject to State license taxes, such persons, firms, or corporations shall pay the license tax prescribed in this Article for each separate business, trade, employment, or profession. (1939, c. 158, s. 183.)
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.