The following is a list of businesses for which city license taxes are prohibited by state law, with the relevant North Carolina General Statute citation where the specific prohibition may be found.
Business
|
G.S. section
|
Alcoholic beverage business
| |
Business
|
G.S. section
|
Alcoholic beverage business
| |
Malt beverage, brewery | 105-113.70(d) |
Unfortified wines, winery | 105-110.70(d) |
Fortified wines, winery | 105-113.70(d) |
Amusements
| |
Motion pictures: manufacture, sale, lease, furnishing and distribution | 105-36 |
Dealers in various types of merchandise
| |
Automatic machines | 105-102.5 |
Burglar alarms, dealers | 105-51.1 |
Household appliances, dealers (refrigerators, washing machines, vacuum cleaners) | 105-102.5 |
Office equipment, dealers (Cash registers, typewriters, adding or bookkeeping machines, check protectors, addressograph machines, duplicating machines, assorting and tabulating machines) | 105-102.5 |
Occupations and professions subject to Licensing Board
| |
Accountants | 105-41 |
Architects | 105-41 |
Attorneys | 105-41 |
Auctioneers | 85B-6 |
Chiropodist | 105-41 |
Dentists | 105-41 |
Embalmers | 105-41 |
Engineers, professional | 105-41 |
Healers, professional | 105-41 |
Land surveyors | 105-41 |
Landscape architects | 105-41 |
Morticians | 105-41 |
Business
|
G.S. section
|
Business
|
G.S. section
|
Ophthalmologists | 105-41 |
Opticians | 105-41 |
Optometrists | 105-41 |
Osteopaths | 105-41 |
Pest control applicators | 105-65.40 |
Photographers | 105-41 |
Physicians | 105-41 |
Private detectives | 105-41 |
Real estate agents | 105-41 |
Real estate appraisers | 105-41 |
Surgeons | 105-41 |
Utilities
| |
Bus companies | 105-120.1 |
Pullman, sleeping car, chair car, dining car, operators | 105-117 |
Telephone company | 105-120(d) |
Trucking companies licensed by state | 20-97(b) |
Other businesses and occupations
| |
Banks | 105-102.3 |
Cooperative-marketing associations | 105-102.1 |
Corporations, domestic and foreign | 105-122(g) |
Credit bureaus | 105-57 |
Installment paper dealers | 105-83 |
Insurance companies | 105-228.10 |
Motor fuel, wholesale sale or distribution | 105-99 |
Production credit association | 105-102.1 |
Savings and loan association | 105-113.50A |
Soft drinks; manufacture production, bottling and/or distribution | 105-113.50A |
Vending machines | 105-65.1 |
Veterinarians | 105-41 |
(Ord. -, passed 6-15-2004)