Eastern Carolina Tastee-Freez, Inc. v. City of Raleigh

A State license tax is imposed on peddlers by G.S. 105-53. Under authority conferred by G.S. 105-53 (g), the City of Raleigh, by Section 145, Chapter 14, of its City Code, imposed a city license tax on peddlers. Neither the authority of the City of Raleigh to impose such license tax nor the amount thereof is challenged by plaintiff.

Chapter 14 of the City Code of Raleigh is entitled, “The License Tax Ordinance of the City of Raleigh.” Section 145 thereof imposes a license tax on peddlers of “any goods, wares or merchandise.” Plaintiff applied for such license and tendered payment of the…