Title
Revisions to Chapter 6 and Chapter 13 of the Greensboro Code of Ordinances Regarding Bond Requirements and Business Location
Body
Department: Finance
Council District:
Public Hearing:
Advertising Date/By:
Contact 1 and Phone: Teresa Childress, Collections Manager, 373-2310
Contact 2 and Phone: Ute Munro, Business & Technology Manager, 373-2726
PURPOSE:
To revise Chapter 13 of the Greensboro Code of Ordinances to conform to business privilege licensing changes enacted by the NC General Assembly effective July 1, 2014, and, to amend Chapter 6, to maintain the requirement on contractors and other businesses involving construction and various other trades, to provide bonds on work to be performed within the City limits.
BACKGROUND:
On May 29, 2014 the NC General Assembly enacted Session Law 2014-3 amending G.S. 160A-211(a), which provides cities with the authority to levy privilege license taxes on occupations, businesses, trades, professions and other activities and, amending or repealing other statutes related to how municipalities may charge and collect the business privilege license tax. This legislation restricts the levy of the tax to businesses physically located within the City, effective July 1, 2014. This requires amendment of Chapter 13, License, Taxation and Miscellaneous Business Regulation.
The above restriction also has the inadvertent effect of nullifying the requirement of contractors and businesses involving construction and various other trades to provide bonds, if they are not physically located with the City, because current code provisions link the City's bond requirement to issuance of a privilege license. Consequently, it is proposed to maintain this requirement by amending Chapter 6, Buildings and Building Regulations, to include this requirement.
Additionally, effective July 1, 2015, Session Law 2014-3 repeals G.S. 160A-211, repealing the authority of cities to levy privilege license taxes on o...
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