Except as otherwise provided by law, the city shall have power to levy privilege license taxes on all trades, occupations, professions, businesses and franchises carried on within the city. A city may levy privilege license taxes on the businesses that were formerly taxed by the state under sections of G.S. Ch. 105, Art. 2. Privilege license fees are determined periodically by the city in accordance with the state revenue laws and are stated in the city’s privilege license fee schedule.
(Ord. 08-07, passed 4-29-2008; Ord. 10-10, passed 4-27-2010)