A license tax shall be levied and collected for the privilege of engaging in the following businesses.
Statutory reference:
Note that most of the statutes from G.S. Ch. 105 cited in this schedule have been repealed. (See the Parallel Reference Table, which designates repealed statutes as such.) G.S. § 160A-211, however, continues to authorize taxes to the extent permitted before the sections were repealed.
(A) License taxes on businesses limited generally by Schedule B.
(1) Amusements, general (G.S. § 105-37.1).
(a) Dances. Giving or managing any dance or athletic contest of any kind.
1. Fee. $25 per year.
2. Comment. The statute stresses that for schools and civic organizations to qualify for exemption, they must actually conduct the event. The mere sponsorship shall not be deemed to exempt the event.
3. Exemptions. High school and elementary school athletic contest; also exemptions provided for in division (A)(1)(b), Entertainments, below.
(b) Entertainments. Giving, offering or managing any form of entertainment which is not exempt and not otherwise taxed in Schedule B.
1. Fee. $25 per year.
2. Comments. A TEEN CENTER is defined as a FIXED FACILITY whose primary purpose is to provide recreational activities, dramatic performances, dances and other amusements exclusively for teenagers.
3. Exemptions. Entertainments actually promoted and managed by civic organizations; by private and public secondary schools; teen centers exempt from the state income tax; and centers for the performing arts.
(2) Barbershops and beauty parlors (G.S. § 160A-211(b)).
(a) Definition. Operation of a barbershop, beauty parlor or business of like kind.
(b) Fee. For each barber, manicurist, cosmetologist, beautician or other operator employed in the barber shop or beauty parlor, $2.50 per year.
(3) Bicycle dealers (G.S. § 160A-211(a)).
(a) Definition. Operating a business to sell bicycles, bicycle supplies or accessories.
(b) Fee. $20 per year.
(4) Bowling alleys (G.S. § 160A-211(a)).
(a) Definition. The business of operating a bowling alley or alleys of like kind.
(b) Fee. $10 per year.
(5) Campgrounds and trailer parks (G.S. § 160A-211(a)).
(a) Definition. The business of operating for a profit any campground, trailer park, tent camping area, or any similar place offering or soliciting transient patronage.
(b) Fee. $12.50 per year.
(6) Carnival companies. This division was repealed in General Assembly, Chapter 1082 H1288, effective 7-1-1988. See G.S. § 105-37.1 (Amusements, general), division (A)(1) above.
(7) Chain store (G.S. § 160A-211(a)).
(a) Definition. Operating or maintaining businesses in this state where:
1. Under the same general management, supervision or ownership, 2 or more stores offer goods, wares or merchandise for sale; or
2. Controlling by lease, either as lessor or lessee or by contract, the manner in which any such stores are operated, or the varieties, charter or brands of merchandise which are sold therein.
(b) Fee. $50 per year.
(c) Exemptions.
1. Retail and wholesale dealers in motor vehicles and automotive equipment;
2. Retail stores of nonprofit organizations engaged exclusively in the sale of merchandise processed by disabled persons employed by a nonprofit organization;
3. Manufacturers, retail or wholesale sellers of fertilizers, farm chemicals, soil preparants or seeds; and
4. Retail outlets known as bakery thrift stores owned and operated by wholesale bakeries at locations apart from the wholesale bakery under the same ownership.
(d) Comments. To be liable for the chain store tax, the store:
1. Must be one of 2 or more stores under the same general management, supervision and ownership; and
2. The store is not designated the principal office of the chain.
(8) Circuses and animal shows.
(a) Definition. Engaging in the business of exhibiting performances such as a circus, menagerie, wild west show, dog or pony show or other similar exhibition.
(b) Fee. $25 per year.
1. All vehicles used in transporting circus property or personal, whether owned by the circus or by others, shall be counted in computing the tax.
2. 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 tax per performance.
(c) Comments. Charitable, benevolent and educational organizations are not exempt, even when the proceeds, or part of the proceeds, go to the organization. All events are subject to the approval of Town Council.
(9) Collection agencies (G.S. 160A-211(a)).
(a) Definition. Operating a business of collecting for others claims, accounts, bills, notes or other indebtedness for profit.
(b) Fee. $50 per year.
(c) Comments. To qualify as a collection agency, 2 conditions must be met:
1. The collection must be done for others; and
2. The business is operating to make a profit.
(d) Exemption. Licensed attorneys-at-law collecting bills for others which is considered a part of their practice.
(10) Contractors (G.S. § 160A-211(a)).
(a) Definition. Engaging in the business of offering or bidding to construct any building, highway, street, sidewalk, bridge, sewer or water system, culvert, drainage or dredging system, electric or steam railway, reservoir or dam, hydraulic or power plant, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure.
(b) Fee. $10 per year.
(c) Comments.
1. If an employee or subcontractor is employed by the holder of the contractor’s license, he or she is not required to purchase one for himself or herself.
2. A general contractor wishing to engage in the activities listed in G.S. § 160A-211(a) (plumbers, heating contractors and electricians, division (A)(32) below) must also purchase a license under that section.
3. The town license tax under this section is collectible only after the state has been paid.
(11) Daycare centers.
(a) Definition. Engaging in the business of operating a daycare facility as defined in G.S. § 110-86(3). A CHILD CARE FACILITY is “any child daycare center or childcare arrangement which provided daycare for more than 5 children, not including the operator’s after-school children, under the age of 13, on a regular basis of at least once per week for more than 4 hours, but less than 24 hours per day . . .”
(b) Fee. $20 per year.
(c) Comments. The following state tax rate is based on the number of children cared for by the facility, and although cities are not bound by the state rate schedule, they wish to be guided by it.
Quantity | Fee |
Fewer than 30 children | $10 |
30 to 49 | $60 |
50 to 99 | $100 |
100 to 149 | $200 |
150 to 200 | $300 |
More than 200 | $400 |
(d) Exemptions. As defined by G.S. 110-86(3) on daycare facilities, the following activities are excluded:
1. Public schools;
2. Nonpublic schools, whether or not accredited by the State Department of Instruction;
3. Summer camps that have children in full-time residence;
4. Summer day camps operated by nonprofit organizations;
5. Bible schools which are normally conducted during vacation periods;
6. Facilities licensed under G.S. Chapter 122C for the mentally ill and mentally ill and mentally retarded; and
7. Cooperative arrangements among parents for childcare.
(12) Dealers in firearms and other weapons (G.S. § 160A-211(a)).
(a) Definition, fees. Engaged in the business of selling firearms or other types of weapons.
1. For rifles, shotguns, pistols and the like, fee is $50 per year;
2. For Bowie knives, dirks, daggers, leaded canes, iron or metallic knuckles or similar weapons, fee is $200 per year.
(b) Exemption. This tax does not apply to persons who sell antique weapons and weapons of mass destruction (defined in G.S. §§ 14-409.11 and 14-288.8); it also does not apply to a person who makes an occasional purchase, sale or exchange of firearms for a personal collection.
(13) Dry cleaners (G.S. § 160A-211(a)).
(a) Definition. Engaged in the business of operating a dry cleaning, pressing or hat blocking business.
(b) Location license; fee.
1. For each place of business located in the municipality which solicits business inside the county in which the town is located, fee is $50 per year (per business).
2. For each place of business located in the municipality which solicits business outside the county in which the town is located, fee is $100 per year (per business).
(c) Definitions.
1. DRY CLEANING, PRESSING OR HAT BLOCKING BUSINESS. A place of business where the service of dry cleaning, wet cleaning incidental to dry cleaning, spottery pressing, finishing or reblocking hats, garments or wearing apparel of any kind is performed.
2. PLACE OF BUSINESS. A fixed place at which a business is maintained.
3. SOLICITING. Accepting an article or a garment to be dry cleaned or pressed by taking physical possession of the article or garment.
(d) Exception. Any bona fide student of any college or university operating a pressing or dry cleaning business at the college or university during the school term of the college or university.
(14) Electronic video games (G.S. § 160A-211(a)).
(a) Definition. Engaged in the business of owning or operating machines that play electronic video games when a coin or other item of value is deposited in the machine.
(b) Fee. Per year per machine $5.
(c) Comments. The license issued under this statute is not transferable from one machine to another.
(15) Elevators and automatic sprinkler systems (G.S. § 160A-211(a)).
(a) Definition. Engaging in the business of selling or installing elevators or automatic sprinkler systems, provided the principal office or a branch office of the business is located within the municipality.
(b) Fee. $100 per year.
(c) Comment. A business taxed under this section is not required to purchase a contractor’s license issued under G.S. § 160A-211(a).
(16) Emigrant and employment agents (G.S. § 160A-211(a)).
(a) Definition. Operation of a business to solicit, hire or contract with laborers for employment out-of-state; or operating a business to secure employment for a person or persons by charging a fee, commission or some other form of compensation.
(b) Fee. $100 per year.
(c) Exemption. Federal, state and local agencies; agencies whose sole purpose is procuring employees for work in the production and harvesting of farm crops within North Carolina; and nonprofit registries for registered nurses and licensed practical nurses.
(17) Fortunetellers.
(a) Definition. Every fortuneteller, gypsy, clairvoyant or person practicing similar trades.
(b) Fee. $500 per year.
(18) Hotels and motels (G.S. § 160A-211(a)).
(a) Definition. Engaged in the business of operating a hotel, motel, tourist court, tourist home or similar place that advertises in any manner or solicits for transient patronage.
(b) Fee. $1 per year, per room (there is a minimum tax of $25).
(c) Comments. A HOTEL is defined as a building or group of buildings providing lodging and usually (but not necessarily) meals, entertainment, and various personal services for the public. A MOTEL is defined as a building or group of buildings where rooms are directly accessible from an outdoor parking area and are used primarily as lodging for the public.
(18.5) Internet access providers/internet/phone sweepstakes.
(a) $2,000 plus an additional fee of $500 per machine;
(b) Any for-profit business having as a part of its operation the running of one or more games or processes with any of the following characteristics:
1. For payment, directly or as an intended addition to the purchase of a product, the customer receives one or more electronic sweepstakes tickets, cards, tokens, or similar items entitling or empowering the customer to enter a sweepstakes, and without which item the customer would be unable to enter the sweepstakes; or
2. For payment, directly or as an intended addition to the purchase of a product, the customer can request a no-purchase necessary free entry of one or more sweepstakes tickets or other item entitling the customer to enter a sweepstakes.
(c) This subdivision (18.5) does not apply to any game or process prohibited by G.S. §§ 14-304 through 14-309.
(19) Laundries (G.S. § 160A-211(a)).
(a) Definition. Engaged in the business of operating a laundry, or supplying or renting clean linen, towels or wearing apparel.
(b) Location license; fee.
1. For each place of business located in the municipality solicits business inside the county in which the town is located, fee is $50 per year.
2. For each place of business located in the municipality which solicits business outside the county in which the town is located, fee is $100 per year.
(c) Comments. For purposes of clarification the following definitions apply in this section:
1. LAUNDRY. A business where steam, electricity or other power is used to clean fabric (including a wet or damp wash laundry), a launderall, a launderette or a similar establishment in which automatic washing machines and customers, including those that contain coin-operated or coin-activated apartment buildings in which these machines are provided for the exclusive use and convenience of tenants of the building.
2. PLACE OF BUSINESS. A fixed place at which a business is maintained.
3. SOLICITING. Accepting an article or a garment to be laundered by taking physical possession of the article or garment.
(20) Loan agencies (G.S. § 105-88).
(a) Definition. Engaged in the business of making loans or lending money, accepting liens on, or contracts, or assignments of salaries, wages or other security of evidence of debt for repayment in installment payment or otherwise, and maintaining in connection with same any office or established place for the conduct of business, and advertising or soliciting the business in any manner.
(b) Fee. $100 per year.
(c) Comments. This section does not apply to banks, building and loan associations, credit unions, installment paper dealers, real estate lenders or pawnbrokers.
(21) Manufacturers and seller of ice cream (G.S. § 160A-211(a)).
(a) Definition. Operating a business to manufacture or distribute ice cream at wholesale.
(b) Types; fees.
1. For continuous freezer type equipment, fee is $.375 per gallon (minimum tax of $12.50 per freezer);
2. For noncontinuous freezer equipment, fee is $1.25 per gallon (minimum tax of $12.50 per freezer); and
3. For nonstandard freezer with manufacturer capacity rating, fee is $12.50.
(b) Comments. ICE CREAM as used in this statute refers to frozen custard, sherbets, water ices and similar frozen products.
(22) Merchandising machines (G.S. § 160A-211(a)).
(a) Definition. Operating, maintaining or placing on location weighing machines or merchandising dispensers which store any articles or merchandise to be purchased.
(b) Exemption and special provisions. Cities, towns and counties may not tax the activities listed in this section.
(c) Comment. See G.S. § 160A-211(a) concerning municipal taxation of certain types of vending machines under the sundries tax.
(23) Motorcycle dealers (G.S. § 160A-211(a)).
(a) Definition. Operation of a business to buy, sell or distribute motorcycles or motorcycle supplies.
(b) Fee. $12.50 per year.
(24) Movie theater (G.S. § 105-38.1).
(a) Definition. Operating a movie theater for compensation.
(b) Fee. $200 per year.
(c) Comment. The license tax levied is on each room for screening movies.
(25) Music machines (G.S. § 160A-211(a)).
(a) Definition. Engaged in the activity of operating, maintaining or placing on location any machine or machines that play records or produce music.
(b) Tax. $5 per year (per machine).
(26) Outdoor advertising (G.S. § 160A-211(a)).
(a) Definition. Engage in the business of outdoor advertising by placing, erecting or maintaining advertising signs, structures or devices of any nature.
(b) Fee. $35 per year.
(c) Exemptions. Advertising signs of movie theaters license under G.S. § 105-37; signs on property advertising the business conducted on that property; signs of 60 square feet or less bearing an announcement of any town advertising itself if the sign is maintained at public expense; and notices posted by public authority or required by law in any legal proceedings.
(27) Outdoor theater (G.S. § 160A-211(a)).
(a) Definition. Operating a drive-in or outdoor theater for compensation.
(b) Fee. $100 per year.
(c) Comment. G.S. § 105-40 provides that entertainments and performances produced exclusively by unpaid local talent for the benefit of religious, charitable, benevolent or educational purposes are exempt from town license tax. This also applies to various amusement tax divisions in this section.
(d) Exemptions. Three independent conditions must be met before the activity is exempt:
1. The performance must be exclusively by local talent;
2. The performance or entertainment must be for the benefit of a religious, charitable, benevolent or educational purpose; and
3. The performance shall not be paid a compensation.
(28) Packing houses.
(a) Definition. Operators of meat packing houses, and wholesale dealers in meat packinghouse products who own, lease or operate a cold-storage room or warehouse in connection with the wholesale business.
(b) Fee. $100 per year.
(29) Pawnbrokers (G.S. § 105-88.3).
(a) Definition. Operating a business for the purpose of lending or advancing money or other thing of value for profit, and taking as a pledge for the loan specific articles of personal property to be forfeited if payment is not made within a definite time.
(b) Fee. $275 per year.
(30) Peddlers, itinerant merchants and specialty market operators (G.S. § 160A-211(a)).
(a) Itinerant merchants.
1. Definition. Any merchant other than a merchant with an established retail store in the town, who transports an inventory of goods to a building, vacant lot or other locations in the town and who, at that location, displays the goods for sale and sells the goods at retail or offers the goods for sale at retail. A merchant who sells goods, other than farm products, in the town for less than 6 consecutive months is considered an itinerant merchant unless he or she stopped selling goods in the town because of his or her death or disablement, the insolvency of his or her business, or destruction of this inventory by fire or other catastrophe.
2. Tax. $100 per year.
3. Exemptions. The same as in peddlers’ exemptions in division (30)(b)2.a. through (b)2.e. below, plus an itinerant merchant who:
f. Locates at a farmer’s market;
g. Is part of the state fair or an agriculture fair licensed by the Commissioner of Agriculture; or
h. Sells goods at an auction conducted by a licensed auctioneer.
4. Application for license.
a. Application for an itinerant merchant license must be obtained from the Town Tax Collector 2 weeks prior to time of operation. A nonrefundable application fee of $10 will be required at the time of application. The application for license will be approved or disallowed by the Town Police Chief. The itinerant merchant will be notified in writing if his or her application has been approved or disallowed. If the application is disallowed, the itinerant merchant will not be permitted to conduct business within the town limits. No application from an applicant previously convicted of a felony or misdemeanor involving fraud, forgery, sale of counterfeit goods, ticket scalping, violation of tax laws or business license laws will be approved.
b. All approved itinerant merchant applicants and peddlers will be required to submit a crew and vehicles registration form for purposes of information and identification.
5. Display and possession of license and identification.
a. An itinerant merchant shall keep the license required by this section conspicuously and prominently displayed so as to be visible for inspection by patrons of the itinerant merchant at the place or location at which the goods are to be sold or offered for sale. A peddler shall have a license required by this section with him or her at all times he or she offers goods for sale.
b. Upon the request of any customer, state or local revenue or law enforcement agent, a peddler or itinerant merchant shall provide his or her name and permanent address. If the peddler or itinerant merchant is not a corporation, or is an employee of a corporation, he or she shall, upon the request of any customer, state or local revenue or law enforcement agent, provide a valid drivers license, a special identification card issued under G.S. § 20-37.7, a military identification, or a passport bearing a physical description of the person named reasonably describing the peddler or itinerant merchant as a corporation, it shall, upon request of any customer, state or local revenue or law enforcement agent, give name and registered agent of the corporation and the address of the registered office of the corporation, as filed with the North Carolina Secretary or the Henderson County Register of Deeds.
6. Permission of property owner. An itinerant merchant or a peddler who travels from place to place with a vehicle shall obtain a written statement, signed by the owner or lessee of any property upon which the itinerant merchant or peddler offers goods for sale, giving the owner’s or lessee’s permission to offer goods for sale upon property of the owner or lessees, the location of the premises for which the permission is granted, and the dates during which the permission is valid.
7. Method of payment. Payment of the license will be accepted only in the form of cash, a money order or a cashier’s check.
8. Penalty. It shall be a misdemeanor, punishable as provided in G.S. § 14-4 (imprisonment up to 30 days, a fine of up to $200 or both) for:
a. Failure to obtain a license as required by this section;
b. Knowingly giving false information in the application process for a license;
c. Failure to display the license; or
d. Failure to provide the name, address or identification upon request as required by this section, or provide false information upon such a request.
(b) Peddlers.
1. Definition. Any person who travels from place to place with an inventory of goods, who sells the goods at retail or offers the goods for sale at retail, and who delivers the identical goods he or she carries with him or her.
a. Peddler of farm products only, $25;
b. Peddler on foot, $10; and
c. Peddler with vehicles, $25.
2. Exemptions. A peddler who:
a. Sells farm or nursery products he or she produces;
b. Sells crafts or goods made by him or her, or his or her own household;
c. Is a nonprofit charitable, educational, religious, scientific or civic organization;
d. Sells printed material of a face value of less than $5, wood for fuel, ice, seafood, meat, poultry, livestock, eggs, dairy products, bread, cakes or pies;
e. Is a licensed automobile dealer;
f. Maintains a fixed permanent location which he or she makes at least 90% of his or her sales; or
g. Complies with G.S. § 25A-42 (consumer credit sales at residences with right to cancel) or with G.S. § 14-401.13 (off-premises sales of consumer goods or services of $25 or more).
(c) Specialty market operator.
1. Definition. Any person who rents space to others at a location other than a permanent retail store for the purpose of selling at retail, offering goods for sale at retail, or promoting the display as defined in G.S. § 160A-211(a).
2. Fee. $200 per year.
3. Additional regulations.
a. Exemptions; manager/promoter. A group of exhibitors who place merchandise in the same location under 1 general manager or promoter shall be exempt from this privilege license tax, and the total fee assessed under (a) above shall be paid by the manager or promoter.
b. Exemptions; specialty market. Itinerant merchants, as defined in G.S. § 160A-211(a), doing business as a vendor at a location licensed as specialty market under this section, or at a specialty market exempt from license requirements because the operator is the state or unit of local government, are exempt from this tax.
c. Display and possession of license.
i. A specialty market operator shall keep a copy of the license required by this section for inspection at all times while the specialty market is open and shall produce the license when requested by any customer, state/local revenue official or law enforcement agent.
ii. Upon the request of any customer, state and/or local revenue or law enforcement agent, a specialty market operator shall provide his or her name and permanent address. If the specialty operator is not a corporation, he or she shall, upon request of any customer, state and/or local revenue or law enforcement agent provide a valid driver’s license, a special identification card issued under G.S. § 20-37.7, military identification, or a passport bearing a physical description of the person named reasonably describing the specialty market operator.
d. Specialty market registration list. The specialty market operator shall maintain a list of all vendors in the specialty market who sell or offer to sell goods and merchandise. The registration list should contain the vendor’s name and permanent address, driver’s license number and state of issue and date of birth. The specialty market operator shall require each vendor to display a valid town privilege license in a conspicuous place for patrons to inspect visually.
e. Penalty. It shall be a misdemeanor, punishable by imprisonment of up to 30 days, a fine up to $200 or both for a person:
i. To fail to obtain a license as required by town ordinance;
ii. Knowingly to give false information in the application process for a license or for failure to provide a name, address and proper identification; or
iii. If the specialty market operator fails to produce the license as required by this section.
(31) Pinball machines and similar amusements (G.S. § 160A-211(a)).
(a) Definition. The business of operating a bagatelle table, merry-go-round or other riding devices, hobbyhorse, switchback railway, shooting gallery, swimming pool, skating rink, other amusement of like kind, or place for other games or play with name at a permanent location.
(b) Fee. $25 per year.
(c) Exemption. Any activities listed above for private amusement; and articles taxed under G.S. § 160A-211(a) (music machines, division (25) above) and under G.S. § 160A-211(a) (electronic video games, division (14) above).
(32) Plumbers, heating contractors and electricians (G.S. § 160A-211(a)).
(a) Definition. Operating a business as a plumber, installing plumbing fixtures, piping or equipment, steam or gas fitter, hot-air heating systems, electrical equipment, or to offer to perform such services.
(b) Fee. $17.50 per year.
(c) Comments. A business licensed under this section shall not be taxed as a contractor, or as an elevator or automatic sprinkler salesperson or repairperson (see G.S.§ 160A-211(a)).
(33) Pool tables (G.S. § 160A-211(a)).
(a) Definition. The business of 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.
(b) Fee. $25 per year.
(c) Exemption. Fraternal organizations having a national charter, American Legion, YMCA and YWCA.
(34) Restaurants (G.S. § 160A-211(a)).
(a) Definition. Engaged in the business of operating a restaurant, café, cafeteria, hotel with dining services, drugstore or other places where prepared food is sold.
(b) Fees.
1. With seating capacity for fewer than 5 customers, fee is $25 per year.
2. With seating capacity for 5 or more customers, fee is $42.50 per year.
(c) Comments. Food items sold through vending machines are not taxable under this section if licensed under G.S. § 160A-211(a).
(d) Exemptions. Cafés or cafeterias in industrial plants that are operated for the convenience of the employees and are nonprofit.
(35) Sale of certain oils.
(a) Definition. The business of selling illuminating or lubricating oil or greases, or benzine, naphtha, gasoline or similar products; based on population of 10,000 or more.
(b) Fee. $50 per year.
(36) Sale of pianos and record players (G.S. § 160A-211(a)).
(a) Definition. The business of selling, offering or ordering for sale, repairing or servicing record players, records, pianos, organs, tape players, tape cartridges designed for use in tape players, television sets, television accessories and repair parts, radios (including radios designed exclusively in motor vehicles), and radio accessories and repair parts.
(b) Fee. $5 per year.
(37) Security dealers.
(a) Definition. Operating of a business of dealing in securities, buying, selling or brokering stocks or bonds for a commission; or maintain a stock or bond house.
(b) Fee. $50 per year.
(38) Sellers of ice cream (G.S. § 160A-211(a)).
(a) Definition. The business of manufacturing ice cream using a counter freezer and selling at retail only; or selling ice cream at retail purchased from a manufacturer who has not paid the manufacturer levied under G.S. § 160A-211(a).
(b) Fee. $2.50 per year.
(c) Comments. ICE CREAM refers to frozen custards, sherbets, water ices, yogurt and similar frozen products.
(39) Service stations, wholesale supply dealers and automobile dealers (G.S. § 160A-211(a)).
(a) Service station.
1. Definition. Operation of a business for servicing, storing, painting, welding, repairing 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.
2. Fee. $12.50 per year.
(b) Wholesale supply dealers.
1. Definition. Operation of a business for buying, selling, distributing or delivering automotive accessories, parts, tires, tools, batteries or other automotive equipment or supplies at wholesale.
2. Fee. $37.50 per year.
3. Comments. A tax of $25 per vehicle shall be levied on persons who are engaged in the activities listed in this division who sell to no fixed business location.
(c) Automobile dealers.
1. Definition; fees.
a. For operation of a business for buying, selling, distributing, servicing or storing motor vehicles, trailers, semi-trailers, tires, tools and other automotive supplies and accessories, fee is $25 per year.
b. For operation of a business dealing in used motor vehicles exclusively are liable for the tax set out above. If, however, the business is of a temporary, seasonal or transient nature, the tax for each location, per year, is $300.
2. Comments. Licensed motor vehicles dealers may operate multiple places of business within the town under 1 license. No additional tax may be collected from any salesperson or employee of any employer who has paid the tax under this section.
(40) Sundries (G.S. § 160A-211(a)).
(a) Definition. The sale of sandwiches in drugstores, service stations or any other stands or places not licensed and taxed as restaurants under G.S. § 160A-211(a) “sandwiches shall not be interpreted to include crackers or cookies in combination with any food filling,” operating, maintaining or placing on location fewer than five of the following types of dispensers or machines:
1. Cigarettes or other tobacco products;
2. Soft drinks; retailing or jobbing cigarettes or other tobacco products.
(b) Fee. $ 4 per year.
(c) Exemptions.
1. Sales of milk, dairy products, milk drinks and newspapers through dispensers; and
2. Sales through dispensers of merchandise for $.05 or less.
(Ord. O-98-6, Appendix 3, passed 6-8-1998)
(42) Tobacco warehouse (G.S. § 160A-211(a)).
(a) Definition. Operation of a warehouse for the sale of leaf tobacco on commission.
(b) Fee. $50 per year.
(43) Undertakers (G.S. § 160A-211(a)).
(a) Definition. Operating of a business in burying the dead or in the retail sale of coffins.
(b) Fee. $50 per year.
(c) Exemptions.
1. Manufacturers of coffins who do not sell at retail; and
2. A cabinetmaker who is not an undertaker but who makes coffins to order.
(44) Video rental or sale (G.S. § 160A-211(a)).
(a) Definition. Operating a business to sell, lease, furnish and/or distribute movies, including video movies where no admission fee is charged or in schools or other institutions of learning.
(b) Fee. $25 per year.
(Ord. O-98-6, passed 6-8-1998)
(45) Wine and beer.
(a) Beer (retail) (G.S. § 105-113.79). License type and fees:
1. On-premises, per year: $15; and
2. Off-premises, per year: $5.
(b) Wine (retail) (G.S. § 105-113.79). License type and fees:
1. On-premises, per year: $15; and
2. Off-premises, per year: $10.
(c) Wholesale dealers (G.S. § 105-113.73). This division (c) is applicable only if the dealer has a place of business in the municipality; cannot tax deliveries only.
1. Beer, per year: $37.50;
2. Wine, per year: $37.50; and
3. Both wine and beer under same license: $62.50.
(Ord. O-98-6, Appendix 2, passed 6-8-1998; Am. Ord. O-10-01, passed 2-8-2010)
(B) License taxes on businesses not limited by Schedule B.
Business or Items Sold | Tax |
Business or Items Sold | Tax |
Advertising | $25 |
Distributing handbills | $25 |
Distributing samples, favors or novelties | $15 |
Placing placards in buses | $25 |
Not otherwise taxed | $25 |
Ambulances | $25 |
Antique and gift shop | $25 |
Art supply dealer | $25 |
Auto upholstery | $25 |
Awning or tent makers | $25 |
Bakery products | |
Retail | $50 |
Wholesale | $50 |
Barrel, crate, stave or basket factories | $100 |
Bath house | $25 |
Beauty schools | $15 |
Boats, motor | $25 |
Bookstores | $20 |
Brick dealers and manufacturers | $25 |
Building materials (dealers) | $50 |
Car wash | $25 |
Carpenter shops | $25 |
Carpet and rug cleaners | $20 |
Ceramics | $20 |
Cleaning service | $25 |
Clothing stores | $25 |
Cold storage plants or freezer lockers | $25 |
Concrete dealers | $25 |
Consultant | $25 |
Cotton warehouse | $75 |
Dairies or creameries | $35 |
Decorating, interior | $15 |
Delivery of package and parcels | $15 |
Dental laboratory | $15 |
Department stores | $40 |
Drug stores | $20 |
Electric supply companies | $30 |
Engraver and lithographers | $20 |
Exterminators | $30 |
Business or Items Sold | Tax |
Business or Items Sold | Tax |
Fabric shops | $15 |
Farm machinery | $75 |
Feed stores | $30 |
Fertilizer dealers | $60 |
Fertilizer manufacturing | $100 |
Fireworks | $75 |
Fish and oyster dealers | $75 |
Floor finishers | $15 |
Floor installers | $15 |
Florist | $15 |
Fruit, vegetable and produce stands | $15 |
Furniture stores | $35 |
Gas-bottled and bulk | $35 |
Glass company | $25 |
Golf courses | $25 |
Grocery stores | $25 |
Hardware store | $50 |
Hobby shops and pet shops | $15 |
Ice dealers and manufacturers | $30 |
Insulating companies | $30 |
Jewelry stores | $30 |
Knitting mills | $35 |
Landscaping, general | $25 |
Locksmiths | $15 |
Lumber broker and agents | $25 |
Machine shop | $30 |
Machinery (dealers not otherwise taxed) | $30 |
Manufacturers (not otherwise taxed) | $75 |
Marina | $30 |
Meats | |
Retail | $25 |
Wholesale | $35 |
Merchants and dealers (retail) (not otherwise taxed) | $35 |
Merchants, wholesale and jobbers (not otherwise taxed) | $75 |
Millinery shops | $20 |
Moving or transfer companies | $35
|
Business or Items Sold | Tax |
Business or Items Sold | Tax |
News dealers (newstands) | $10 |
Nursery (plants) | $10 |
Office supplies | $20 |
Painting company | $25 |
Parking lots | $20 |
Photo engraving | $15 |
Phrenologist | $500 |
Polygraph services | $25 |
Poultry farms and processors | $35 |
Printing companies | $25 |
Repair shops | $20 |
Roof patchers, painters and patchers | $20 |
Sandwiches, wholesale dealers | $15 |
Shoe shops | $15 |
Sign painting and repairing | $15 |
Slaughterhouse | $25 |
Storage warehouse | $35 |
Tailors | $75 |
Telephone answering service | $25 |
Toning salon | $25 |
Welders | $15 |
Wrestling and boxing (promoter) | $50 |
Miscellaneous (not otherwise taxed and not exempt) | $25
|
(Ord. O-98-6, passed 6-8-1998)