North Carolina City and County Privilege License Taxes

Explains the basic features of the privilege license tax and the powers of cities and counties to levy and enforce collection of the tax. Also presents a section-by-section analysis of Schedule B of the Revenue Act. Appendix includes a model administrative ordinance for use in levying the tax. Table of Contents Preface Chapter I: Introduction Chapter II: Statutory Categories Chapter III: ABC Licenses Chapter IV: Enforcement Appendix A: Privilege License Ordinance Model Administrative Provisions Appendix B: Table of StatutesCampbell, William A. is the author of 'North Carolina City and County Privilege License Taxes', published 2000 under ISBN 9781560113652 and ISBN 1560113650.