{"data":{"id":"us-nc/n.c.-gen.-stat.-105-109","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-109","heading":"Obtaining license and paying tax.","body":"(a)\tRepealed by Session Laws 1998-95, s. 13, effective July 1, 1999.\n(b)\tLicense Required. - Before a person may engage in a business, trade, or profession for which a license is required under this Article, the person must be licensed by the Department. To obtain a license, a person must submit an application to the Department for the license and pay the required tax. An application for a license is considered a return.\nThe Department must issue a license to a person who files a completed application and pays the required tax. A license must be displayed conspicuously at the location of the licensed business, trade, or profession.\n(c)\tRepealed by Session Laws 1998-212, s. 29A.14(a), effective January 1, 1999.\n(d)\tPenalties. - The penalties in G.S. 105-236 apply to this Article. The Secretary may collect a tax due under this Article in any manner allowed under Article 9 of this Chapter.\n(e)\tRepealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015. See note for applicability. (1939, c. 158, s. 187; 1957, c. 859; 1963, c. 294, s. 5; 1973, c. 108, s. 51; c. 476, s. 193; 1993, c. 539, ss. 698, 699; 1994, Ex. Sess., c. 24, s. 14(c); 1998-95, s. 13; 1998-212, s. 29A.14(a); 2007-491, s. 7; 2014-3, s. 12.3(b).)","path":[""],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-109.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"72c85e1742cee89baf514fac622604a5e1e2cc0a732d7721744ee84418a372b5","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-108","next":"us-nc/n.c.-gen.-stat.-105-109.1"},"notice":"GroundRules: Original legal text. Not legal advice."}