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small (250x250 max)
medium (500x500 max)
large ( > 500x500)
19;h—('irAi'TKK \2: ?09 or articU's of their own individual nianul'actiirc, but sliall apply to lui'diciiK'S. dru.iis. or arlicli's ass<'UilpU'd. (.ii) The Board of County Conunissioncrs of any county in this State, ujion proper ai)plication, may exempt from the annual lieense tax levied in this soetiou ("oufederate soldiers, disable<l veterans of the Spanish-American War, disabled soldiers of the World War. who have been bona fide residents of this State for twelve or more months continuously, and the Itlind who liave been bona tide residents of this State for twelve or more months continuously, widows with dependent children; and when so ex-empted, the Board of County rommissioners shall furnish such person or persons with a certificate of exemption, and such <'er-tificate shall entitle the holder thereof to peddle within the limits of such county without payment of any license tax to the State. ( h I Counties, cities, or towns ma.v levy a license tax on the business taxed under this section not in excess of the annual license levied by the State. But tlie Itoard of County Commis-sioners of any county may levy a license tax on the business taxed in this section not in excess of that levied by the State for each unincorporated town or village in tlie county with a population of one thousand or more within a radius of one mile in which such business is engaged in. No county, city, or town shall levy any license tax under this section upon the persons so exempted in this section, nor upon drummers selling by wholesale: Provided, the Pul^lic-Local Laws relating to any county or city in this State in conflict with this section are hereby repealed. DiuLTs and meilicint'S i.irludi'd. Exemptitins autlnorized by County Com-niissinners. Certificate of exemption. Sulidivisions may tax. Local units may not tax exempted persons. Conflicting local laws repealed. Jobs exceeding $10,000.00 in cost. Sec. 122. Contractors and Construction Companies. Contractors and construction (a) Every person, firm, or corporation who, for a fixed price, companies, commission, fee. or wage, offers or bids to construct within the State of North Carolina any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, electric or steam railway, reservoir or dam, hydraulic or power plant, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure, or any part thereof, the cost of which exceeds the sum of ten thousand dollars ($10,000.00), shall apply for and obtain from the Commissioner of Revenue an annual state-wide license, and shall pay for such license a tax of one hundred dollars ($100.00) at the time of or Amount of tax. prior to offering or sulnnitting any bid on any of the aDove enumerated projects. (b) In addition to the tax levied in sub-section (a) of this section, every person, firm, or corporation who. for a fixed price, commission, fee. or wage, undertakes or executes a contract for the construction, or who superintends tlie construction of any of the above enumerated projects, shall before or at the time of entering into such projects, and/or such contract, apply for and Tax for state-wide license additional.
19;h—('irAi'TKK \2: ?09
or articU's of their own individual nianul'actiirc, but sliall apply
to lui'diciiK'S. dru.iis. or arlicli's ass<'UilpU'd.
(.ii) The Board of County Conunissioncrs of any county in this
State, ujion proper ai)plication, may exempt from the annual
lieense tax levied in this soetiou ("oufederate soldiers, disable|