Business Occupations and Items of Personal Property Exempted by Law from Municipal Privilege License Taxation
Business, Occupation or Item | State Law Reference (G.S. §) |
Business, Occupation or Item | State Law Reference (G.S. §) |
Accountants, public | 105-41 |
Adding machine, dealers | 160A-211(a) |
Addressograph machines, dealers | 160A-211(a) |
Architects | 105-41 |
Attorneys at law | 105-41 |
Auctioneers and auction houses | 85B-6 |
Automatic machines | 160A-211(a) |
Bail bondsmen | 58-71-1 et seq. |
Banks | 105-102.3 |
Billing machines, dealers | 160A-211(a) |
Bookkeeping machines, dealers | 160A-211(a) |
Burglar alarms, dealers | 160A-211(a) |
Bus companies | 62-146.1 |
Card punching, assorting and tabulating machines, dealers | 160A-211(a) |
Cash registers, dealers | 160A-211(a) |
Check protectors, dealers | 160A-211(a) |
Chiropodists | 105-41 |
Chiropractors | 105-41 |
Cooperative marketing associations | 105-125(a)(4) |
Corporations, domestic and foreign | 105-122(g) |
Credit reporting agencies | 160A-211(a) |
Dentists | 105-41 |
Duplicating machines, dealers | 160A-211(a) |
Engineers, professional | 105-41 |
Fortified wines, winery | 105-113.70(d) |
Healers, professional | 105-41 |
Installment paper dealers | 105-83 |
Insurance companies | 105-228.10 |
Landscape architect | 105-41 |
Land surveyor | 105-41 |
Malt beverages, brewery | 105-113.70(d) |
Mortician or embalmer | 105-41 |
Motion pictures: manufacture, sale, lease, furnishing and distribution | 105-40(7) |
Motor fuels, wholesale or distributors | 160A-211(a) |
Occultist | 105-41 |
Opticians | 105-41 |
Optometrists | 105-41 |
Osteopaths | 105-41 |
Pest control applicators | 106-65.40 |
Physicians | 105-41 |
Photographers | 105-41 |
Private detective | 105-42 |
Production credit associations railway companies | 160A-211(a) |
Railway companies | 105-130.4 |
Real estate agents | 105-41 |
Refrigerating machines, dealers | 160A-211(a)
|
Savings and loan associations | 105-88 |
Soft drinks, manufacture, production, bottling and for distribution | 105-164.13B |
Surgeons | 105-41 |
Tabulating machines, dealers | 160A-211(a) |
Telephone companies | 160A-211(c) |
Trucking companies | 20-97(b) |
Typewriters, dealers | – |
Unfortified wines, winery | 105-113.70(d) |
Vacuum cleaners, dealers | 160A-211(a) |
Veterinarian | 105-41 |
Vending machines, including weighing machines | 160A-211(a) |
Washing machines, dealers | 160A-211(a) |
Real estate appraisers | 105-41
|
(Ord. O-98-6, Appendix 1, passed 6-8-1998)
Statutory reference:
G.S. §§ 105-42, 105-70, and 105-88, which are cited in this appendix, have been repealed.