North Carolina Statutes

§ 105-103 — Unlawful to operate without license

North Carolina·Ch. 105 Taxation·Art. 2 Privilege Taxes·Subch. I LEVY OF TAXES
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.) § 105-104: Repealed by Session Laws 2007-491, s. 2, effective Janu

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