(A) Generally. Except as otherwise provided by this code, the schedule of license taxes hereinafter set out or by state law, there shall be no exception of any person for any reason from the payment of the license taxes by this subchapter.
(B) Charitable organizations. The license tax imposed by this subchapter, except as otherwise herein specifically provided, shall not apply to a person who operates a business for an organized church, religious or fraternal organization, educational, civic or patriotic purpose when all gross income of the business is used for that purpose.
(C) Blind person(s). Blind person(s) are exempt from paying any privilege license fee levied by this subchapter to the extent of G.S. §§ 105-41B.
(D) License must be obtained.
(1) A person exempt from paying a privilege license tax levied by this subchapter shall nevertheless obtain a privilege license from the city. The license shall show upon its face the fact that the license is exempt from the payment of the license tax and shall cite the section of this code which is the authority thereof. Exempt businesses engaging in non-exempt business activities are required to pay the privilege license tax for those activities. Example: the sale of computer hardware is exempt; however, software sales and service/receipts are not exempt and the privilege license tax must be paid for these activities.
(2) Businesses, occupations and items of personal property exempted by state law from municipal privilege license taxation are as follows:
Business, Occupation or Item | State Law Reference |
Business, Occupation or Item | State Law Reference |
Accountants | G.S. § 105-41 |
Architects | G.S. § 105-41 |
Attorneys | G.S. § 105-41 |
Auctioneers | |
Banks | |
Bondsmen | |
Chiropodists | G.S. § 105-41 |
Chiropractors | |
Dentists | G.S. § 105-41 |
Embalmers | G.S. § 105-41 |
Engineers | G.S. § 105-41 |
Insurance companies, land surveyors, landscape architects, morticians, oculists | G.S. § 105-41 |
Opticians | G.S. § 105-41 |
Optometrists | G.S. § 105-41 |
Osteopaths | G.S. § 105-41 |
Physicians | G.S. § 105-41 |
Real estate agents | |
Real estate appraisers | G.S. § 105-41 |
Savings and loan associations | G.S. § 105-88 |
Surgeons | G.S. § 105-42 |
Veterinarians | G.S. § 105-41 |
(Ord. 08-07, passed 4-29-2008)