On the following trades, professions, agencies, business operations and other subjects herein set out, the following taxes shall be levied and collected.
License Schedule
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Business | G.S. Cite/Fee |
License Schedule
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Business | G.S. Cite/Fee |
Advertising: | G.S. § 160A-211 |
Every person, firm or corporation who or which is engaged in the business of outdoor advertising by placing, erecting or maintaining advertising signs or structures (e.g., sign boards, poster boards or printed bulletins) or any other outdoor advertising devices | $35.00 per city (tax is not applicable to theaters taxed by § 105 when permission of owner is secured) |
Amusements: | G.S. § 160A-211 |
Moving pictures or vaudeville shows—admissions. Every person, firm or corporation engaged in the business of operating a moving picture show or place where vaudeville exhibitions, or theater or opera house where public exhibitions, or performances are given for compensation | $25.00 |
Automobile, Motorcycle Dealers and Service Stations: | G.S. § 160A-211 |
(1) Automotive service stations: Every person, firm or corporation engaged in the business of servicing, storing, painting, repairing, and the like or in the business of retailing and/or delivering tires, tools, batteries, auto radios, motor fuels and/or lubricants and other automotive accessories | $12.50 |
(2) Automotive equipment and supply dealers at wholesale: Every person, firm or corporation engaged in the business of buying, selling, distributing, exchanging and/or delivering automobile accessories, including auto radios, parts, batteries, tools and/or other automotive equipment or supplies at wholesale | $37.50 |
(3) Motor vehicle dealers: Every person, firm or corporation engaged in the business of buying, selling, distributing, servicing, storing and/or exchanging motor vehicles, trailers, semi-trailers, tires, tools and other supplies or accessories and/or automotive equipment, excepting dealers in semi-trailers weighing not more than 500 pounds and carrying not more than 1,000-pound load and to be towed by passenger cars | $25.00 |
(4) Motorcycle dealers: Every person, firm or corporation engaged in the business of selling, buying, distributing and/or exchanging motorcycles or motorcycles supplies | $12.50 |
License Schedule
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Business | G.S. Cite/Fee |
License Schedule
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Business | G.S. Cite/Fee |
Barber Shops and Beauty Salons: | G.S. § 160A-211(G) |
Every person, firm or corporation engaged in the business of conducting a barber shop, manicurist, cosmetologist, beautician or operator | $2.50 per chair |
Bicycle Dealers: | G.S. § 160A-211 |
Any person, firm or corporation engaged in the business of buying and/or selling bicycles, supplies and accessories | $25.00 |
Billiards and Pool Tables: | G.S. § 160A-211 |
Every person, firm or corporation renting, maintaining or owning a building wherein there is a table or tables at which billiards or pool is played, whether operated by slot or otherwise, shall pay license tax for each business location | $25.00 |
Bondsmen: | G.S. § 105-41 |
Every person, firm or corporation engaged in the business of writing or executing for a consideration, appearance, compliance or bail bonds, or any type bond required in connection with criminal proceedings | $15.00 |
Bowling Alleys: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of operating a bowling alley | $10.00 per alley |
Café, Restaurants, Cafeterias, Lunch Stands: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of operating a restaurant, café, cafeteria, hotel with dining service on the European plan, drug store or lunch stand, or other place where prepared food is sold | |
No seats to 4 seats | $25.00 |
5 or more seats | $42.50 |
Carnival Companies: | G.S. § 105-38 |
Every person, firm or corporation engaged in the business of a circus, Carnival Company or a show of like kind | $25.00 per day |
License Schedule
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Business | G.S. Cite/Fee |
License Schedule
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Business | G.S. Cite/Fee |
Chain Stores: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of operating or maintaining under the same general management, supervision or ownership two or more stores, or mercantile establishments where merchandise is sold or offered for sale, or from which the merchandise is sold and/or distributed at wholesale or retail and the like is deemed a branch or chain store operator. | |
Per each chain store located in city or town—except for the particular store in which the principal office of the chain is located and so designated by the chain | $50.00 |
Cigar, Cigarette and Tobacco Retailers: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of retail and/or cigars, cigarettes, tobacco and any other tobacco products | $10.00 |
Computer gaming establishment: | |
Any business enterprise utilizing one or more computers as game promotions or for amusement. In a game promotion, a person may conduct a game of chance in connection with the sale of consumer products or services and/or for which the elements of chance and prize are present. This term includes but is not limited to internet sweepstakes, internet cafés and cybercafés. This definition only applies where a machine emits, issues, displays, prints out or otherwise records any receipt, paper, coupon, token or other form of record which is capable of being redeemed, exchanged or repurchased for cash, cash equivalent, prizes, services or any other item of value, whether or not the value of the distribution is determined by electronic games played or by predetermined odds. This includes a system which invites patrons to purchase prepaid internet access cards that also allows them to use computer terminals with gaming software an ancillary benefit. This term does not include any lottery approved by this state. This tax does not apply to any game or process prohibited by G.S. §§ 14-304 through 14-309; provided, however, once the tax is paid, determination that the game or process for which the tax was paid was or is prohibited by G.S. §§ 14-304 through 14-309 shall not entitle the establishment to a refund of the tax paid, and the tax paid shall be forfeited. This category shall not include libraries, hotels, motels or other businesses offering lodging, businesses operating only electronic video games which require the insertion or entry of either money or tokens, passwords or other items purchased from the business. | $5,000.00 per establishment plus $500.00 per machine, computer or terminal, whether or not the same may be connected or connectable to the internet either by landline or wireless connection, for each fiscal year or any part thereof |
License Schedule
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Business | G.S. Cite/Fee |
License Schedule
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Business | G.S. Cite/Fee |
Contractors and Construction Companies: | G.S. § 160A-211 |
Every person, firm or corporation who for a fixed price, commission, fee or wage offers or bids to construct any building, street, sidewalk, bridge, sewer or water system, grading or other improvement or structure | $10.00 |
Daycare Centers: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of providing service for daycare services shall pay a privilege license tax as follows: | |
Fewer than 50 children | $75.00 |
50-99 children | $125.00 |
100-149 children | $225.00 |
150-200 children | $325.00 |
More than 200 children | $425.00 |
Dry Cleaners, Pressing Club and Hat Blockers: | G.S. § 160A-211 |
Every person, firm or corporation operating a dry cleaning plant, pressing club or hat blocking establishment | $50.00 |
Solicitors for plants located outside the corporate limits | $100.00 |
Firearms: | G.S. § 160A-211 |
Every person, firm or corporation engaged in selling or offering for sale firearms | $50.00 |
Fortune Tellers: | G.S. § 160A-211 |
Engaging in the business of telling or pretending to tell fortunes, practicing the art of palmistry, clairvoyance and other crafts of a similar kind for a reward | $750.00 |
Gasoline, Benzine, Lubricating Oil and Greases: | G.S. § 160A-211 |
Every person, firm or corporation selling illuminating or lubricating oil or grease, or benzine, naphtha, gasoline or other similar products | |
Less than 10,000 population | $25.00 |
10,000 or more | $50.00 |
License Schedule
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Business | G.S. Cite/Fee |
License Schedule
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Business | G.S. Cite/Fee |
Itinerant Merchants and Salespersons: | G.S. § 160A-211 |
Every itinerant salesperson or merchant who shall expose for sale goods, wares or merchandise, either on the streets or in a building, not being a regular merchant of the municipality (each itinerant salesperson or merchant shall be required to provide to the Town Clerk written permission to use property for sales from the property owner. No license shall be issued without this written permission) | $100.00 |
Junk Dealers: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of buying and/or selling what is commonly known as junk, including scrap materials, waste paper and the like, shall pay a license tax | $15.00 |
Laundries: | G.S. § 160A-211 |
(1) Out of town laundries: Every person, firm or corporation engaged in the business of laundry work and/or supplying or renting clean linens or towels or wearing apparel when the work is performed outside the municipality or when linen or towels or wearing apparel are supplied by businesses outside the municipality | $100.00 |
(2) Laundries located in town: Every person, firm or corporation engaged in the business of laundry work and/or supplying or renting clean linen or towels or wearing apparel who is not subject to division (1) above | $50.00 |
Loan Agencies and Check Cashing Businesses: | G.S. § 105-88 |
Every person, firm or corporation engaged in the regular business of making loans or lending money, accepting liens on, or contracts of assignments of salaries or wages or other security or evidences of debt for repayment in installment payments or otherwise and maintaining in connection with same any office or established place for conduct of business and/or advertising or soliciting the business in any manner | $100.00 |
Pawnbrokers: | G.S. § 105-88 |
Every person, firm or corporation engaged in the regular business of pawnbroker (effective July 1, 2001) | $275.00 |
Merchandising Dispensers: | G.S. § 160A-211 |
Cigarette dispensing machines: An annual occupational license from operators of cigarette dispensing machines | Exempt |
License Schedule
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Business | G.S. Cite/Fee |
License Schedule
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Business | G.S. Cite/Fee |
Music Machines: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of operating, maintaining or placing on location any machine, which plays records or produces music | $5.00 per machine |
Musical Instruments: | G.S. § 160A-211 |
Every person, firm or organization engaged in the business of selling or offering for sale pianos, organs, victrolas or victrola records, radios and/or radio accessories, and television sets and accessories, parts and repair | $5.00 maximum |
Peddlers: | G.S. § 160A-211 |
Any person who shall carry from place to place any goods, wares or merchandise and sell or offer to sell or barter the same, shall be deemed peddlers, except wholesale dealers with established warehouses and selling only to merchants for resale, shall pay a license tax as follows: | |
Peddlers on foot | $10.00 |
Peddler with vehicles | $25.00 |
Peddler of farm products (e.g., fruits, vegetables and the like) | $25.00 |
Pinball Machines: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of providing legal pinball machines for sale or use | $25.00 |
Plumbing, Heating Contractors and Electricians: | G.S. § 160A-211 |
Every person, firm or corporation engaged in business as a plumber, steam or gas fitter or installing heating systems or installing electrical equipment | $50.00 |
Undertakers and Coffin Retailers: | G.S. § 160A-211 |
Every person, firm or corporation engaged in the business of burying the dead or in the retail sale of coffins | $50.00 |
And all other trades, professions or businesses conducted within the corporate limits of the town, which are subject to special license or privilege taxes and the maximum amount allowed by the laws of this state, for cities and towns, with the population the size of the town, as provided in the Revenue Act enacted by the General Assembly of North Carolina, Session of 1959 as amended | |
(Ord. eff. 7-1-2001; Ord. eff. 2-14-2005; Ord. eff. 4-12-2010; Ord. eff. 5-24-2010)