(a) All businesses listed in Schedule B of the North Carolina Revenue Act, and any amendments thereto, as may from time to time be enacted, are hereby adopted by reference with the respect to the issuance of a privilege license by the Town.
(b) All businesses listed in Schedule B of the North Carolina Revenue Act shall be subject to a privilege license tax at the maximum rate prescribed for municipalities; except plumbers, heating contractors, and electricians shall be charged at the rate of $25 per year.
(c) No license shall be issued for any business otherwise prohibited by State statutes (i.e., G.S. 14-410.5 provides that it shall be unlawful for any person to practice the art of phrenology, palmistry, clairvoyance, fortune telling and other crafts of a similar kind in certain counties in the State).
(d) Non-Schedule B wholesale or retail businesses shall be taxed at the rate of $25 per year (G.S. 160A-211).
(e) Barbershops or beauty salons shall be taxed at the rate of $2.50 per barber, manicurist, cosmetologist, beautician or other operator employed in the barbershop or beauty salon.
(G.S. 160A-211(b))
(f) Taxicabs shall be taxed at the rate of $15 per vehicle per year.
(G.S. 20-97)
(g) Alcoholic beverage businesses shall be taxed at the rate prescribed in G.S. 105-113.73 and G.S. 105-113.78.
(h) Private clubs shall be taxed at the rate of $.50 per seat.
(i) Internet access/sweepstakes providers shall be taxed at an annual rate of $2,500 for up to, but not exceeding, the first four machines or terminals located in a business; and at an additional annual rate of $1,000 per machine and/or terminal thereafter beyond the initial four machines or terminals.
(Ord. of 6/25/02; Amended by Ord. of 1/12/10; Amended by Ord. of 5/22/12)