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NO ABATEMENT OF TAX.

Raleigh City Code § 2-2026
in effect
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Sec. 2-2026. - NO ABATEMENT OF TAX. If a licensee discontinues a business before the end of the period for which the license was issued, the license tax shall not be abated nor shall a refund of any part of the license tax be made; provided a tax refund may be granted by the Council when the applicant for the license never commenced the business.
Source: City of Raleigh, North Carolina, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/raleigh/codes/code_of_ordinances?nodeId=DIVIICOGEOR_PT2FI_CH2RETA_ARTBPRLITA_S2-2026NOABTAFetched: 11/1/2026

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2-2026 | Corpus