(A) Generally. Except as otherwise provided in this section or by state law, no person is exempt from the payment of a privilege license tax or registration fee levied by this chapter.
(B) Charitable organizations. A person who operates a business for a religious, educational, civic, patriotic, charitable or fraternal purpose, when the entire gross income of the business is used for such a purpose, is exempt from paying any privilege license tax levied by this chapter.
(C) Blind persons and members of the armed forces and merchant marine. Blind persons and persons who serve in the United States armed forces or the merchant marine are exempt from paying any privilege license tax levied by this chapter to the extent provided by the general statutes.
(D) Those businesses subject to an annual privilege tax imposed by the State of North Carolina or otherwise exempted from local privilege license taxes by state law are exempt from the town's privilege license tax and registration fee.
(E) Tax-free license. A person exempt from paying a privilege license tax or registration fee levied by this chapter shall nevertheless register his business and obtain any necessary license from the tax collector. The license shall state that the licensee is exempt from paying the privilege license tax or registration fee.
(Ord. 15-25, passed 12-12-16)