REGULAR MEETING
A Regular Meeting of the Mayor and Board of Commissioners of the Town of North Wilkesboro was held in the Commissioners Room at Town Hall on Tuesday, June 3, 3008.
THERE WERE PRESENT: George Church, Mayor
Dr. Leo Baugham, Commissioner
Jeffrey Elmore, Commissioner
Debbie Ferguson, Commissioner
Bert Hall, Commissioner
Robert Johnson, Commissioner
COMPRISING THE ENTIRE BOARD, ALSO:
Hank Perkins, Town Manager
Gary Vannoy, Attorney
Kay F. Minton, Town Clerk
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Mayor Church called the meeting to order at 7:00 p.m. Commissioner Johnson delivered the Invocation. Members of Boy Scout Troop #301 led the Pledge of Allegiance. Boy scout members present were Andrew Gray, Chris Hamby, Richard Anderson, Elliott Hincher, Joshua Hincher, James Anderson (Assistant Scoutmaster) and Rick Aceituno (Scoutmaster).
Mayor Church asked for a motion to approve the consent agenda. Commissioner Hall made a motion to approve the consent agenda. Motion was seconded by Commissioner Johnson and unanimously carried. The consent agenda items were as follows:
a. Approval of the Minutes of the May 6, 2008 Regular Meeting.
b. Approval of Commissioner Robert Johnson to be appointed to fill the unexpired term (6/30/10) of Mayor Church as the town’s EDC representative.
c. Approval of reappointment of Steve Gentry to the ABC Board for another 3-year term beginning August, 2008.
d. Approval of Capital Project Ordinance for Traffic Comprehensive Pedestrian Plan.
e. Approval of 2008/2009 Revenue Ordinance (privilege license fees).
f. Approval to set the date for the second board meeting in June for Thursday, June 26th at 7:00 p.m. (There will be no board meeting in July).
g. Approval to set the date for the June work session for Tuesday, June 17th at 5:30 p.m.
TOWN OF NORTH WILKESBORO
CAPITAL PROJECT ORDINANCE
TRAFFIC COMPREHENSIVE PEDESTRIAN PLAN
BE IT ORDAINED by the Board of Commissioners of the Town of North Wilkesboro, that, pursuant to Section 13.2 of Chapter 159 of the General Statutes of North Carolina, the following capital project ordinance is hereby adopted.
SECTION 1. The project authorized is the TRAFFIC COMPREHENSIVE PEDESTRIAN PLAN.
SECTION 2. The officers of this unit are hereby directed to proceed with the project within the terms of the budget contained herein.
SECTION 3. The following revenues are anticipated to be available for the project:
Transfer from General Fund $ 5,000
DOT Bicycle and Pedestrian Planning Grant 20,000
$ 25,000
SECTION 4. The following amounts are appropriated for the project:
Traffic Comprehensive Pedestrian Plan $ 25,000
SECTION 5. The Finance Officer is hereby directed to maintain within the Capital Project Fund sufficient specific detailed accounting records to provide the accounting required by any agreement associated with this project.
SECTION 6. Copies of this Capital Project Ordinance shall be furnished to the Clerk to the Governing Board and to the Finance Officer for direction in carrying out this project.
Adopted this 3rd day of June, 2008.
/s/ George Church, MAYOR
ATTEST:
/s/ Kay F. Minton, TOWN CLERK
REVENUE ORDINANCE OF THE TOWN OF NORTH WILKESBORO
BE IT ORDAINED by the Board of Commissioners of the Town of North Wilkesboro in regular session assembled:
Section 1. Definitions. The following words, whenever they are used in this ordinance, shall be deemed to have the following meanings:
(a) "Business". The term "business" means any trade, occupation, profession, business, franchise, or calling of any kind subject by the provisions of this ordinance to a license tax.
(b) "Engaged (or engaging) in Business Within this Town". A person is engaged in business within the Town when he engages in business activity of any type, either as owner or operator of such business, (1) by maintaining a business location within the Town; (2) by soliciting business within the Town; or (3) by picking up or delivering merchandise or performing services within the Town.
(c) "Person". The term "person" includes any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm, or other legal entity or agent thereof.
(d) "Seasonal in Nature". A business if "seasonal in nature" when it is taxed by this ordinance on an annual basis, but is operated within the Town for less than six months of the year.
Section 2. License Tax Levied. A license tax is hereby levied on the privilege of engaging in every business within this Town which is listed in the Schedule of taxes contained in Section 15 of this ordinance. Any person so engaged in business shall be responsible for making certain that the applicable license tax is paid.
Section 3. Tax Collector; Duties.
(a) the Town Tax Collector is hereby designated as the proper Town official to collect license taxes and to issue privilege licenses.
(b) The Tax Collector shall make any investigation necessary to determine the tax liability of persons engaged in business within the Town. If necessary, the tax collector is authorized to enter upon the premises of any such business during normal business hours for the purpose of determining whether this ordinance has been complied with.
Section 4. License, Due Date.
(a) Unless otherwise provided in the schedule of taxes in Section 16, each privilege license issued shall cover the twelve-month period beginning July 1 of each calendar year and ending June 30 of the subsequent calendar year.
(b) The privilege license tax is due on July 1 of each year. If, however, a person begins a business after July 1, the tax for that year must be paid before the business is begun.
Section 5. Application. Every person desiring to obtain a license for the privilege of engaging in a business within the Town shall make application therefor to the Tax Collector.
Section 6. Proration of Tax; Seasonal Business.
(a) If a business is begun after January 31 but before July 1, the tax shall be one-half (1/2) of the amount otherwise due.
(b) A person engaged in a business which is seasonal in nature is liable for one-half (1/2) of the amount of tax otherwise due.
Section 7. Multiple Businesses. If a person is engaged in more than one business made subject to a license tax under this ordinance, such person shall pay the license tax prescribed in the tax schedule in Section 15 of this ordinance for each such business, even if the businesses are conducted at the same business location.
Section 8. Separate Places of Businesses. Unless otherwise provided by State law or by the tax schedule in Section 15 of this ordinance, if a person engages in a business in two or more separate places, a separate license tax shall be required for each such place of business. For purposes of this section, if a person engages in the same business at two or more locations within the Town, which locations (1) are contiguous, (2) communicate with and open directly into each other, and (3) are operated as a unit, the person is liable for only one license tax.
Section 9. Display of License. Each person issued a license under this ordinance shall post the license in a conspicuous place in his regular place of business. If there is no regular place of business, the license shall be kept where it may be inspected at appropriate times by the Town Tax Collector. If a machine or other item of personal property is licensed, the license shall be affixed to such machine or item.
Section 10. Change in Place of Business. If a person who has obtained a license for a business taxed under this ordinance desires to move from one business location to another within the Town, the license which has been issued shall be valid for the remainder of the license year at this new location, and no additional tax need be paid.
Section 11. 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.
Section 12. Effect of License. The issuance of a license under this ordinance does not authorize the carrying on of a business for which additional licenses or qualifications are required by State or local law, nor does the issuance of a license prevent the Town from enacting additional regulations applicable to the license.
Section 13. Exemptions.
(a) Any person who engages in business within this Town for religious, educational or charitable purposes shall be exempt from paying any privilege license tax levied by this ordinance.
(b) Any blind person engaging in business within this Town shall be exempt from paying any privilege license tax levied by this ordinance, to the extent provided by G.S. 105-249.
(c) Any person serving in any branch of the armed forces of the United States or in the merchant marines, and desiring to engage in business within this Town, shall be exempt from paying any privilege to the extent provided by G.S. 105-249.1.
Section 14. Unlawful to Conduct Business Without a License.
(a) It shall be unlawful for any person to engage in a business within this Town upon which a privilege license tax is imposed by this ordinance, without having paid the license tax specified in Section 15 herein. Violators shall be guilty of a misdemeanor and, upon conviction, shall be fined not more than $50.00, or imprisoned for not more than 30 days. Each day that a person engages in business in violation of this section constitutes a separate offense.
(b) The Town may seek an injunction against any person engaging in business in violation of this section.
(c) A conviction under this section does not relieve a person of his liability for the license tax or taxes imposed by this ordinance.
Section 15. Schedule of License Taxes. A license tax shall be levied and collected for the privilege of engaging in the following businesses:
AMUSEMENTS.
1. Outdoor Theaters. (G.S. 160A-211)
Any person, firm or corporation operating a drive-in theater located within the corporate limits. Per screen per year……. $100.00
2. Movie Theaters. (G.S. 160A-211)
Every person, firm or corporation engaged in the business of operating a motion picture show, theater, or opera house where public exhibitions or performances are given for compensation.
Per year...... $ 62.50
3. General Amusements. (G.S. 105-37.1)
A. Entertainments - giving, offering or managing any form of entertainment or amusement not otherwise taxed or specifically exempted in Schedule B for which an admission is charged.
For each room, hall, tent or other place where such admission charges are made...... $ 25.00
No carnival company taxable under this section may play a "still date" in this town for a period of thirty (30) days before the date of a regularly advertised agricultural fair.
B. Dances and Athletic Contests - Every person, firm or corporation offering or managing any dance or athletic contest of any kind, except high school and elementary school athletic contests, for which the admission fee is in excess of $.50
Per year...... $ 25.00
4. Circuses, Menageries, Wild West, Dog and Pony Shows. (G.S. 105-38)
Every person, firm or corporation engaged in the business of exhibiting performances, such as a circus, menagerie, wild west show, dog or pony show or other similar exhibition.
Per location...... $ 25.00
Every person, firm or corporation engaging in the business described in this section that conducts a performance during the week of an annual agricultural fair shall be liable for an additional $500.00 tax per performance.
Charitable, benevolent and educational organizations are not exempt from this tax.
5. Service Stations, Wholesale Supply Dealers and Automobile Dealers. (G.S. 160A-211)
A. Service Stations - engaging in the business of servicing, storing, painting, repairing, welding, or upholstering motor vehicles, trailers and semi-trailers, or retail selling or delivering of any tires, tools, batteries, electrical equipment, automotive accessories, radios designed for exclusive use in automobiles, supplies, motor fuels, lubricants or any such commodities...... $ 12.50
B. Wholesale Supply Dealers - engaging in the business of buying, selling, distributing, exchanging or delivering automotive accessories, including radios designed for exclusive use in automobiles, parts, tires, tools, batteries, other automotive equipment or supplies, or any such commodities at wholesale…...$ 37.50
C. Automobile Dealers - engaging in the business of buying, selling, distributing, servicing, storing or exchanging motor vehicles, trailers, semi-trailers, tires, tools, batteries, electrical equipment, lubricants, or automotive equipment, radios designed for exclusive use in automobiles and supplies...... $ 25.00
If any business taxed under this sub-section is of a seasonal, temporary, transient or itinerant nature, an additional tax of $300.00 is imposed on each location.
6. Bakers. (G.S. 160A-211)
Every person, firm or corporation operating a bakery or selling bakery products inside the town...... $ 50.00
7. Bankrupt or Fire or Going-Out-Of-Business Sales. (G.S. 160A-211)
Per week...... $ 50.00
8. Barber Shops. (G.S. 160A-211) (See Beauty Parlors)
9. Battery Service and Tire Repair Shop. (G.S. 160A-211)……..$ 3.75
10. Beauty Parlors. (G.S. 160A-211)
For each barber, manicurist, cosmetologist, beautician or other operator employed in the shop or parlor.
Per year...... $ 2.50
11. General Business License. (G.S. 105-102.5)
A. Video Rental or Sale...... $ 25.00
B. Bicycle Dealers...... …....$ 25.00
C. Campgrounds and Trailer Parks...... $ 12.50
D. Billiard or Pool Tables, whether by slot (coin) or otherwise...... $ 25.00
E. Bowling Alleys - for each alley kept or maintained………...$ 10.00
F. Sundries. The sale of sandwiches in drugstores or other places or stands, not licensed as a restaurant under G.S. 105-62 (does not include crackers or cookies in combination with any food filling), operating, maintaining or placing on location fewer than five dispensers of cigarettes or other tobacco products, soft drinks, food or other merchandise or weighing machines, retailing soft drinks or retailing cigarettes or other tobacco products...... $ 4.00
G. Pinball Machines and Similar Amusements. Operating a bagatelle table, merry-go-round or other device, hobby horse, switch back railway, shooting gallery, swimming pool, skating rink or other amusements of like kind ……….$25.00
H. Sale of Piano and Record Players...... $ 5.00
I. Selling Ice Cream at Retail or mfg. ice cream using a counter freezer and selling at retail $ 2.50