(A) For any business that is not covered by the General Statutes or by the town code of ordinances, the fee is $25.
(B) The schedule of privilege license tax charges shall be as follows, effective July 1, 1997:
Type of Business | License Tax | G.S. Section |
Type of Business | License Tax | G.S. Section |
Amusements/entertainment where admission is charged. Exemptions: public or private schools and civic organizations | $25 | 105-37.1 |
Automobile dealers | $25 | 105-89 |
(a) Garage | $25 | - |
(b) Service stations | $12.50 | - |
(c) Wholesale auto supply dealer | $37.50 | - |
Barber shops and beauty shops | $2.50 per operator | 105-75.1 |
Bicycle dealers | $10 | - |
Bondsman | $15 | - |
Branch or chain stores | $50 | 105-98 |
Certain oils | $25 | - |
Clothing stores | $25 | - |
Collection agencies | $25 | 105-45 |
Contractors and construction companies | $10 plus permits | 105-54 |
Cotton buyers | $50 (maximum) | - |
Day care centers | $25 | - |
Department stores | $25 | - |
Drug stores | $25 | - |
Dry cleaning plants, pressing clubs | $25 | 105-74 |
Electricians, plumbers and heating contractors | $25 | 105-91 |
Electronic gaming operations: | ||
(a) Businesses that utilize up to 4 terminals | $1,500 | - |
(b) Businesses utilizing more than 4 machines | $50 per terminal for each terminal in excess of 4 | - |
(c) There shall be no more than 20 terminals per business | - | |
Employment and emigrant agents | Up to $100 | 105-90 |
Fabric shops | $25 | - |
Feed dealers | $25 | - |
Fertilizer | $15 | - |
Firearms dealer | $50 | 105-80 |
(a) Bowie knives | $200 | 105-80 |
(b) Metallic knuckles and the like | $200 | 105-80 |
Fish markets | $25 | - |
Florist | $25 | - |
Fortune tellers, palmists and the like | $200 | 105-58 |
Furniture store | $25 | - |
Gas (bottled and bulk) | $25 | - |
Grocery stores | $25 | - |
Hardware stores | $25 | - |
Installing elevators and automatic sprinkler systems | $100 | 105-55 |
Jewelry stores | $25 | - |
Knitting mills | $25 | - |
Knives | $200 | - |
Laundries | $25 | 105-85 |
Loan agencies | $100 | 105-88 |
Motel or hotel | $1 per room, $25 minimum | 105-61 |
Motorcycle dealer | $12.50 | 105-89.1 |
Music machines | $5 per machine | 105-65 |
Newspapers | $15 | - |
Office supplies | $10 | - |
Painters | $10 | - |
Pawnbrokers | $275 | 105-50 |
Peddlers, itinerant merchants and specialty market operators | 105-53 | |
(a) Itinerant merchant | $100 | - |
(b) Peddler | $25 | - |
(c) Specialty market (flea market) | $100 | - |
Pianos/record players/tape cartridges | $5 | - |
Pinball and other coin-operated machines - video | $5 per machine | - |
Pistols | $50 | - |
Plumbing, heating and electrical contractors | $25 | - |
Pool tables | - | |
(a) 2 feet by 4 feet | $5 | - |
(b) 2-1/2 feet by 5 feet | $10 | - |
(c) 3 feet by 6 feet | $15 | - |
(d) 4 feet by 8 feet | $20 | - |
(e) 4-1/2 feet by 9 feet | $25 | - |
(f) Larger | $30 | - |
Printing | $25 | - |
Restaurants | $25 | - |
Roof patchers | $10 | - |
Service stations | $12.50 | - |
Shoe shops | $25 | - |
Tobacco warehouse | $50 | 105-77 |
Undertakers/retail dealers in coffins | $25 (maximum) | 105-46 |
Video games, pinball machines and the like | $5 per machine | 105-66.1 |
Welders | $25 | - |
(C) Every person, firm or corporation conducting any type of business, retail or wholesale, not otherwise specifically taxed herein, shall pay a privilege license tax based on the amount of gross receipts as follows:
Annual Gross Receipts | Tax Levy |
Annual Gross Receipts | Tax Levy |
$1,000 | $6.25 to $10 |
$5,000 | $10 to $15 |
$10,000 | $10 to $25 |
$12,500 | $12.50 to $25 |
$15,000 | $15 to $25 |
$20,000 | $20 to $30 |
$30,000 | $30 to $35 |
$40,000 | $35 to $40 |
$50,000 | $40 to $50 |
$60,000 | $50 to $60 |
$75,000 | $60 to $75 |
$80,000 | $75 to $80 |
$100,000 | $80 to $100 |
$150,000 | $100 to $140 |
$200,000 | $150 to $200 |
$250,000 | $200 to $250 |
(1992 Code, § 110.47) (Ord. passed 5-13-1982; Doc. passed - -; Ord. passed 6-24-1997; Ord. passed 6-30-2010)