Penalties; revocation.

Charlotte City Code § 13-43

in effect

Sec. 13-43. - Penalties; revocation. (a) All license taxes imposed by this article excluding beer, wine, taxicabs and the tax imposed in section 13-47, shall be due and payable in advance by August 1, and if any person conducts any business without first paying such tax and obtaining a license by that date, there shall be assessed an additional tax equal to five percent of the amount prescribed for the license per month or fraction thereof until paid, not to exceed 25 percent of the amount so prescribed. (b) No license shall be granted until the license tax plus the additional tax assessed has been paid. The addition of five percent per month on the amount of such license tax shall not exempt the delinquent from the penalties prescribed in this article in case of delinquency. (c) All licenses imposed on businesses under section 13-31 shall be paid prior to the beginning of such business. If not paid within 30 days, the penalties provided in subsections (a) and (b) of this section shall apply from the date such business began. (d) Upon the revocation of any license, it shall be unlawful for the person to whom such license was granted to continue to conduct such business. (Code 1985, § 13-32; Ord. No. 5406, § 3, 6-9-2014; Ord. No. 8194, § 3, 12-19-2016; Ord. No. 8195, § 1, 12-21-2016)

Source: City of Charlotte, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/charlotte/codes/code_of_ordinances?nodeId=PTIICOOR_CH13LI_ARTIIBUOCLI_DIV1GE_S13-43PEREFetched: 10/27/2026