APPENDIX A: LICENSE SCHEDULE

   Below is the schedule of privilege license taxes for the various businesses located in the town. Any classification with an asterisk (*) placed before it must have Health Department permits. Businesses that do not normally do business in town and thus do not have a town privilege license, see § 110.076.

Town Business; Criteria	Fee
SCHEDULE A FEES:   Fees for all businesses not specifically listed in Schedule B below, are calculated using the formula below:
(a) Per $1,000.00 of annual gross receipts	$0.60
(b) Minimum	$50.00
(c) Maximum (eff. July 1, 2012)	$7,500.00
SCHEDULE B FEES:   Businesses specifically listed below will pay according to the fee listed for that business.
A
ADVERTISING. Every person who or which is engaged in the business of outdoor advertising by means of signboards, poster boards or printed bulletins or any other outdoor advertising devices erected upon grounds, walls or roofs of buildings, or other advertising	$35.00
AMUSEMENTS	$25.00
AUTO REPAIR GARAGES	$12.50
AUTOMOTIVE EQUIPMENT OR SUPPLY DEALERS AT WHOLESALE OR DISTRIBUTING AGENCIES OR WAREHOUSES:
(a) Every person engaged in receiving, buying, selling, distributing, exchanging or delivering automotive accessories, parts, tires, tools, fuels, lubricants, batteries or other automotive equipment or supplies, any or all of the above at wholesale, for each place of business	$37.50
(b) Every person engaged in the business of selling wholesale and having no place of business but selling to retail dealers by use of some form of vehicle	$25.00
The word “wholesale” shall apply to those who receive, buy, sell, distribute, exchange or deliver to retail dealers, or sell otherwise to the consumer.

 

Town Business; Criteria	Fee
AUTOMOTIVE SERVICE STATIONS AND REPAIRING. Every person engaged in the servicing of motor vehicles, trailers or semi-trailers, or engaged in servicing, selling or delivering to the user or consumer parts, tires, tools, batteries, electric equipment or supplies, motor fuels or lubricants, any or all of the above. Provided that the license shall be paid for each place of business so operated or maintained, each	$12.50
B
*BARBERSHOPS, each barber	$2.50
*BEAUTY PARLORS, each operator (which includes but is not limited to manicurists, cosmetologists, beauticians)	$2.50
*BEER LICENSES:
(a) On premises	$15.00
(b) Off premises	$5.00
(c) Wholesale beer	$37.50
(d) Wholesale wine and beer (chain stores per State Revenue Act being G.S. §§ 105-1 et seq.). (Subject to approval of Police Department)	$62.60
BICYCLES, each dealer or agent selling, renting or repairing	$25.00
BOARDINGHOUSES. See Hotels and Restaurants.
BOWLING ALLEYS, whether used or not, each alley	$10.00
BUILDING CONTRACTORS, provided building contractor holds state license, as required by G.S. § 87-10	$10.00

 

Town Business; Criteria	Fee
C
CHAIN STORES OR BRANCH STORES OR ESTABLISHMENTS. Each store over one, in addition to merchants’ tax	$50.00
CHRISTMAS TREES. Dealers in Christmas trees and perishable Christmas decorations, not prorated, for each lot	$50.00
CIRCUSES. Circuses, menageries, wild west, dog and pony shows, and like amusements, per day	$25.00
An additional tax is levied on any show or exhibition that plays in the town, or within five miles thereof, during the week of an agricultural fair. This additional tax is for each performance	$500.00
COLLECTION OR CLAIM AGENCIES. Every person engaged in the business of operating for profit a collection agency for the purpose of collecting the bills, notes, or to pay other indebtedness from one person in favor of another	$50.00
Collection agencies or claim agencies must have a state license before receiving a town license.
CONTRACTORS constructing streets, pavements, sidewalks, storm sewers, bridges, railroads, grading, excavating or other class of improvements (except buildings) shall, before any such work, procure from the Town Engineer a permit to do same, which permit shall not be granted until the license tax is paid; further, contractor must hold state license as required by G.S. § 87-10	$10.00
Application for contractors license must be approved by Town Engineer.
D
DRY CLEANERS	$25.00

 

Town Business; Criteria	Fee
E
ELECTRICIANS	$50.00
ELECTRONIC SWEEPSTAKES:
(a) Each machine, plus	$1,000.00
(b) Each location	$2,500.00
ELEVATORS OR SPRINKLER SYSTEMS, selling and/or installing	$100.00
EMPLOYMENT AGENCIES	$100.00
EXPRESS COMPANIES, MOTOR AND RAILWAY. State Revenue Act being G.S. §§ 105-1 et seq.	$75.00
F
FIREARMS AND OTHER WEAPONS:
(a) Firearms sale and/or manufacturers, including but not limited to rifles, handguns, shotguns and the like	$50.00
(b) Dealer in Bowie knives, darts, slingshots, leaded canes, iron or metallic knuckles or similar weapons	$200.00
G
GAMES. For sports or plays operated for profit	$25.00

 

Town Business; Criteria	Fee
H
HEALTH MASSAGE/BODY WORK THERAPIST	$50.00
HEATING CONTRACTORS, hot air and air conditioning	$50.00
*HOTELS, MOTELS, TOURIST COURTS AND TOURIST HOMES. Every person engaged in the business of operating any hotel or motel, tourist court, tourist home or similar place advertising in any manner for transient patronage, or soliciting such business, in the town, for each room	$1.00
Minimum tax	$25.00
(a) The lobby, club room, office, dining room, kitchen and rooms occupied by the owner or lessee of the premises, or members of his or her family, for his, her or their personal and private use, shall not be counted in determining the number of rooms for the basis of the tax.
(b) The terms “hotel,” “motel,” “tourist court,” “tourist home” and “advertising in any manner” referred to in this section shall be given the meaning as specified in G.S. § 72-50.
(c) The tax provided for in this section shall apply whether the rental charges are made to patrons on a daily, weekly, biweekly or monthly basis. It is immaterial as to any particular room whether the room is occupied by a “permanent” guest.
I
*ICE CREAM:
(a) Manufacturers or wholesale dealers at one-fourth of the amount levied by the state.
(b) Ice cream dealers at retail	$2.50

 

Town Business; Criteria	Fee
J
[RESERVED]
K
[RESERVED]
L
LAUNDRIES, LAUNDERETTES, LAUNDERALLS AND SIMILAR TYPES OF BUSINESS. Each steam or electric laundry, including wet or damp wash laundry, and each business supplying or renting clean linen or towels or wearing apparel which operates within the town limits	$50.00
LOAN COMPANIES. Persons lending money on personal securities, such as household and kitchen articles, watches, jewelry, automobiles and the like, by mortgage, pledge or otherwise, pawnbrokers excepted	$100.00
M
MANICURING, each operator	$2.50
MASSAGISTS	$25.00
MERCHANT, ITINERANT, cash or money order. Merchant, other than an established retail merchant in the town who transports goods to a building, vacant lot or alley and the like, and offers for sale at retail for less than six consecutive months	$100.00
Must comply with G.S. § 105-53.

 

Town Business; Criteria	Fee
MOTION PICTURE SHOWS:
(a) Indoor, per screen	$200.00
(b) For any indoor theater operated three days or less per week, per screen	$100.00
(c) Drive-in, per screen	$100.00
MOTOR VEHICLE DEALERS:
(a) Every person engaged in the business of buying, selling, distributing, servicing, storing, or exchanging motor vehicles, trailers, semi-trailers, tires, tools, batteries, electrical equipment, lubricants or automotive equipment, radios designed exclusively for use in automobiles, and supplies, for each place of business	$25.00
(b) Any person who deals exclusively in motor fuels and lubricants and who has paid the tax levied under AUTOMOTIVE SERVICE STATIONS AND REPAIRING herein may not be taxed under this section or under AUTOMOTIVE EQUIPMENT OR SUPPLY DEALERS AT WHOLESALE OR DISTRIBUTING AGENCIES OR WAREHOUSES.

 

Town Business; Criteria	Fee
(c) If any business taxed under this division is of a seasonal, temporary, transient or itinerant nature, each location	$300.00
MOTORCYCLE DEALERS OR SERVICE PLACES. Every person engaged in buying, selling, servicing, distributing or exchanging motorcycles, motorcycle supplies or equipment, for each place of business so operated	$12.50
MUSIC BOX OR MACHINES, each	$5.00
License must be attached to machine before being placed in operation.
N
[RESERVED]
O
OIL DEALERS IN ILLUMINATING, LUBRICATING AND/OR FUEL OILS, who have an agency, station or warehouse for the distribution of these commodities in the town:
Benzine, naphtha, gasoline and other products of like kind	$25.00
OUTDOOR ADVERTISING	$35.00
P
PAID PARKING LOTS:
(a) 6% of gross sales, plus	6% of gross sales
(b) Each location	$2,000.00
PAWNBROKERS	$100.00
PHONOGRAPHS, GRAMOPHONES OR TALKING MACHINES, and/or records and accessories:
(a) Each dealer or agent	$5.00
(b) Service or repair	$5.00

 

Town Business; Criteria	Fee
PIANO OR ORGAN DEALERS	$5.00
PLUMBERS	$50.00
POOL TABLES, POCKET BILLIARDS OR BAGATELLE TABLES, unless used for private amusement alone without charge	$25.00
The above tax shall apply whether the pool tables are operated by slot or otherwise.
PUSHCART	$50.00
R
RADIO AND/OR TELEVISION ACCESSORIES:
(a) Each dealer or agent	$5.00
(b) Repair or service	$5.00
*RESTAURANTS, LUNCHSTANDS, COUNTERS OR CAFES:
(a) Less than 5 seats	$0.50
(b) More than 5 seats	$25.00

 

Town Business; Criteria	Fee
S
SKATING RINKS	$25.00
SPECIALTY MARKET OPERATOR. Person who rents space, other than a permanent retail store, to others for the purpose of selling goods at retail or offering goods for sale at retail	$200.00
Must comply with G.S. § 72-50.
SUNDRIES LICENSE TAX. The sundries license shall be procured and tax paid on any one or more of the following business activities:
(a) Sale of sandwiches in drugstores, service stations or any stands or places not licensed and taxed as a restaurant.
(b) Operating, maintaining or placing on location any of the following types of dispensers or machines:
(1) Dispensers of cigarettes or other tobacco products;
(2) Dispensers of soft drinks;
(3) Dispensers of food or other merchandise;
(4) Weighing machines.
(c) Operating a soda fountain or soft drink stand.
(d) Retailing or jobbing cigarettes, cigars, chewing tobacco, snuff or any other tobacco product.
License for each location, regardless of the number of activities engaged in	$4.00

 

Town Business; Criteria	Fee
T
TOBACCO WAREHOUSES	$50.00
U
UNDERTAKERS	$50.00
V
VIDEO GAMES. Each electronic video game’s serial number must be shown on the application. The license must be shown in a conspicuous place. Each machine	$5.00
VIDEO MOVIES, selling, leasing, furnishing and/or distributing	$25.00
W
WINE LICENSE, from May 1 to April 30, not prorated:
(a) *On premises	$15.00
(b) Off premises	$10.00
(c) Wholesale wine	$37.50
(d) Chain stores, per State Revenue Act being G.S. §§ 105-1 et seq., subject to approval of Police Department.

 

Town Business; Criteria	Fee
X
[RESERVED]
Y
[RESERVED]
Z
[RESERVED]

 

(1995 Code, § 14-56) (Ord. passed 5-30-1995; Ord. 2005-06, passed 5-9-2006; Ord. 2011-03, passed 11-15-2011; Ord. 2012-03, passed 6-12-2012; Ord. 2012-05, passed 11-13-2012)