(A) Taxes levied. On the following trades, professions, agencies, business operations and other subjects herein set out, the following taxes shall be levied and collected.
(B) Businesses not on list. Any business not shown on this list will be referred to Schedule B of the North Carolina State Revenue Act (G.S. §§ 105-33 et seq.), and the Business License Taxation Schedule for North Carolina cities and towns prepared by the North Carolina League of Municipalities.
Type of Business | License Fee |
Type of Business | License Fee |
Adult entertainment business | $250 |
Adult entertainer | $250 |
Beer and wine retail licenses* | |
On-premises malt beverage | $15 |
Off-premises malt beverage | $5 |
On-premises unfortified wine, on-premises fortified wine, or both | $15 |
Off-premises unfortified wine, off-premises fortified wine, or both | $10 |
Animal grooming | $33 |
Auto rentals | $33 |
Bag ice dealer | $13 |
Beer and wine wholesaler license | $37.50 |
Bingo | $33 |
Cabinet makers | $33 |
City licensed contractor | $50 |
Cleaning service | $33 |
Cotton gin | $66 |
Dance studios | $33 |
Day care | $66 |
Electronic gaming operation | $2,000 for the first five machines/$1,000 for each additional machine; annual license fee for electronic gaming operations not to exceed $80,000 per location |
Electrical/city license | $100 |
Electrical/general | $60 |
Fitness club | $33 |
Garage | $10 |
Gas wholesale dealer | $66 |
Heating/cooling contractor | $50 |
HC/city licensed contractor | $100 |
HC and electrical contractor | $100 |
HC and general contractor | $60 |
HC plumber/city contracted | $150 |
HC, electrical, plumber | $150 |
Ice manufacturer | $66 |
Karate instructor | $33 |
Launderette | $33 |
Locksmith | $3 |
Metallic cartridges (bullets) | $6 |
Miniature golf | $33 |
Mobile home sales | $33 |
Mobile home setup | $50 |
Movers | $46 |
Municipal taxi/limo tax | $15 per vehicle |
Newspaper publisher | $33 |
Other retail | $20 |
Paper manufacture | $100 |
Plumber/elect/city license | $110 |
Plumber/HC and general | $110 |
Plumbing contractor | $50 |
Plumbing/electrical | $100 |
Plumbing/HC contractor | $100 |
Plumbing/city license | $100 |
Plumbing/general contractor | $60 |
Print shop | $26 |
Professional service | $66 |
Radio/television dealer | $6 |
Recycling centers | $33 |
Rental service | $33 |
Repair shop | $20 |
Riding devices | $6 |
Sewing room | $66 |
Storage warehouse | $33 |
Tanning booth | $33 |
Taxicab | $20 |
Towing service | $33 |
Upholstery shop | $33 |
Vending machines | $4 |
Welding shop | $33 |
*Tax on additional license - The tax stated above is the tax for the first license issued to a person. The tax for each additional license of the same type issued to that person for the same year is 110% of the base license tax, that increase to apply progressively for each additional license. | |
(C) Miscellaneous business. Every person engaged in any business not specifically taxed herein and not exempt by state law or by ordinance shall pay a license tax of $25 per annum.
(D) Contractors and contracting. Any person accepting or offering to accept orders or contracts for doing any work on or in any building or structure, requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead or other metal or any other building material, or who shall accept or offer to accept contracts to do any paving, curbing or other work on sidewalks, streets, alleys or highways, public or private property, using asphalt, brick, stone, cement, concrete, wood or any composition, or shall accept or offer to accept an order for or contract to excavate earth, rock or other material for foundation or any other purpose, or who shall accept or offer to accept, an order or contract to construct any sewer of stone, brick, terra cotta or other material, shall be deemed a contractor, and shall pay a license tax to the city in the amount of $25. This includes: air conditioning and heating; brick contracting, stone and other masonry; cement; dredging, sand and gravel: floor scraping or finishing; interior decorations; paint and paper decorating; plastering; steamfitting or gas fittings; road, street, bridge, sidewalk, curb and gutter; sewer, digging and drilling wells; structural metal; tile, glass, flooring, floor covering; wrecking, moving, excavating.
(1997 Code, § 110.11) (Ord. passed - -; Ord. 2012-10, passed - -; Ord 2013-06, passed 5-14-2013; Ord. 2012-14, passed 7-10-2012; Ord. 2015-09, passed 7-21-2015)