(A) Except as otherwise provided in this section, all persons who conduct a business within the town shall pay a privilege license tax of $25.
(B) The businesses described in division (D) below may not be taxed in any amount that exceeds the statutorily established maximum. Such businesses shall pay a privilege license tax equal to the amount of the maximum fixed by statute, subject to division (C) below. If a person conducts a business that falls within more than one of the categories described in division (D) below, he or she shall pay a privilege license tax equal to the total of the maximum amounts authorized for all the categories that his or her business falls under, subject to division (C) below.
(C) If a person who conducts a business that falls within one or more of the categories described in division (D) below also conducts business at the same location that does not fall within any of the categories described in division (D) below, and the amount of privilege license tax such person is required to pay (in accordance with division (B) above) for that portion of his or her business which falls within the described categories is less than $25, then such person shall pay a privilege license tax which, when added to the tax such person is required to pay in accordance with division (B) above, will equal $25.
(D) The businesses listed in G.S. Ch. 105, shall be subject to the maximum for permitted therein. Whenever a tax depends upon the population of the town, the population shall be determined according to the most recent decennial census, as provided by state statute, and it is the intent of this chapter that, if the population changes in a subsequent census, the tax rates shall shift accordingly. The most commonly found of the businesses listed in Schedule B are described more fully below and the amount of tax shown. For a more complete description of the remaining businesses and for a determination of the amount of tax on such businesses, see the appropriate section of the general statutes.
General Statute | Business | |
General Statute | Business | |
105-36.1 | Drive-in theaters - Any person, firm or corporation operating a drive-in theater located within the corporate limited. Per year: | |
Less than 1,500 population | $12.50 | |
1,500 but less than 3,000 | $31.25 | |
3,000 but less than 5,000 | $62.50 | |
5,000 but less than 10,000 | $87.50 | |
10,000 but less than 15,000 | $137.50 | |
105-37 | Motion picture shows, theaters and opera houses - Every person, firm or corporation engaged in the business of operating a motion picture show, theater or opera house where public exhibitions or performances are given for compensation. Per year: | |
Less than 1,500 population | $12.50 | |
1,500 but less than 3,000 | $31.25 | |
3,000 but less than 5,000 | $62.50 | |
5,000 but less than 10,000 | $87.50 | |
10,000 but less than 15,000 | $137.50 | |
105.37.1 | Amusements - Forms of amusements not otherwise taxed | |
105-38 | Amusements - Circuses, menageries, wild west, dog and pony shows | |
105-39 | Amusements - Carnival companies | |
105-41.1 | Bondsmen | |
105-44 | Coal and coke dealers | |
105-45 | Collecting agencies | |
105-46 | Undertakers and coffin retailers - Every person, firm or corporation engaged in the business of burying the dead or in the retail sale of coffins. Per year: | |
Less than 500 population | $10 | |
500 but less than 5,000 | $25 | |
5,000 but less than 10,000 | $40 | |
10,000 but less than 15,000 | $50 | |
This tax is not applicable to a cabinet maker who is not an undertaker, but who makes coffins to order | ||
105-48.1 | Itinerant photographers | |
105-49 | Bicycle dealers - Any person, firm or corporation engaged in the business of buying or selling bicycles, bicycle supplies or accessories. Per year: | |
Less than 10,000 population | $10 | |
10,000 but less than 20,000 | $20 | |
If a dealer pays the tax imposed under the section governing motorcycle dealers, no additional tax may be levied for handling bicycles or bicycle supplies | ||
105-50 | Pawn brokers - Every person, firm or corporation engaged in the business of lending or advancing money or other things of value for profit and taking as a pledge for such loan specific articles of personal property to be forfeited if payment is not made within a definite time | |
Less than 10,000 population | $200 | |
10,000 but less than 15,000 | $250 | |
105-53 | Itinerant merchants and salespersons - Every itinerant salesperson or merchant selling goods, wares or merchandise, either on the streets or in a building, not being a regular merchant of a municipality; and every operator of a flea market at which any itinerant merchants and salesperson expose for sale any goods, wares or merchandise. Per year: $100 | |
No itinerant salesperson or merchant shall be required to procure or pay for a separate license under this section to offer merchandise for sale only at a flea market already licensed | ||
Any salesperson or merchant offering for sale goods, wares or merchandise, other than fruits and farm products, shall be deemed an itinerant within the meaning of this section if he or she conducts business within a municipality for less than 6 consecutive months. When any salesperson or merchant does not pay the tax herein levied due to a stated intention to become a regular merchant, the Municipal Tax Collector may require him or her to post a cash deposit in the sum of $100, which bond shall be forfeited for the payment of the tax herein levied in the event such person discontinues the business within 6 months for any reason other than death, disability, insolvency or destruction of stock by fire or other catastrophe | ||
This tax shall not apply to persons who sell books, periodicals, printed music, ice, wood for fuel, fish, beef, mutton, pork, bread, cakes, pies, dairy products, poultry, eggs, livestock or articles produced by the individual offering them for sale, but shall apply to medicines, drugs or articles assembled | ||
105-54 | Contractors and construction companies - Every person, firm or corporation which for a fixed price, commission, fee or wage offers or bids to construct any building, street, sidewalk, bridge, sewer or water system, grading or other improvement or structure. Per year: $10 | |
This tax does not apply to plumbers, electricians or treating contractors who are taxed under state law | ||
105-55 | Persons installing elevators and automatic sprinkler systems | |
105-56 | Persons repairing and servicing elevators and automatic sprinkler systems | |
105-59 | Lightning rod agents | |
105-61 | Hotels, motels, tourist courts and tourist homes - Every person, firm or corporation engaged in the business of operating a hotel, motel, tourist court or tourist home. Per year, per room: $1 | |
There is a minimum tax under this section of $5 | ||
105-61.1 | Campgrounds, trailer parks, tent camping areas - Every person, firm or corporation engaged in the business of operating any campground, trailer park or tent camping area. Per year: $12.50 | |
State law | Restaurants, cafés and cafeterias - Every person, firm or corporation engaged in the business of operating a restaurant, café, cafeteria, hotel with dining service or other place where food is sold. Per year: per person provided with chairs, stools or benches; with minimum tax of $2.50 per business: $0.50 | |
State law | Sundries - Every person, firm or corporation engaged in one or combinations of the following business activities. Per year: $4 | |
(1) Sale of sandwiches in drug stores, service stations or other places not licensed and taxed as restaurants under State law (2) Operating; maintaining or placing on location cigarette, soft drink, food or other merchandise dispensers or weighing machines (3) Operating soda fountains or soft drink stands (4) Retailing or jobbing cigarettes, cigars, chewing tobacco or snuff | ||
This tax shall not apply to the sale of milk, milk drinks, dairy products or newspapers or to dispensers dispensing merchandise for $0.05 or less | ||
105-64 | Billiard and pool tables - Every firm, person or corporation renting, maintaining or owning a building wherein there is a table or tables at which billiards or pool is played, whether operated by slot or otherwise. Per year, per table: | |
Tables measuring not more than | ||
2 feet x 4 feet | $5 | |
2-1/2 feet x 5 feet | $10 | |
3 feet x 6 feet | $15 | |
4 feet x 8 feet | $20 | |
4-1/2 feet x 9 feet | $25 | |
Tables measuring more than | ||
4-1/2 feet x 9 | $30 | |
This tax does not apply to fraternal organizations having a national charter or to the American Legion, YMCA or YWCA | ||
105-64.1 | Bowling alleys - Every person, firm or corporation engaged in the business of operating a bowling alley. Per year, per alley: $10 | |
This tax does not apply to fraternal organizations having a national charter, the American Legion, YMCA or YWCA | ||
105-65 | Music machines - Every person, firm or corporation operating any machine which plays records or produces music. Per year, per machine: $5 | |
This tax does not apply to fraternal organizations having a national charter, the American Legion, YMCA or YWCA | ||
105-67 | Security dealers - Every person, firm or corporation engaged in the business of dealing in securities; buying, selling or brokering stocks or bonds; or maintaining a stock or bond house. Per year: $50 | |
105-68 | Cotton buyers and sellers on commission - Every person, firm or corporation engaged in the business of buying or selling on commission cotton, grain, provisions or other commodities, either for actual, spot or instant delivery, not otherwise taxed herein. Per year: $50 | |
105-69 | Manufacturers, producers, bottlers and distributors of soft drinks | |
105-72 | Gasoline, benzine, grease and lubricating oil dealers - Every person, firm or corporation selling illuminating or lubricating oil or greases, or benzine, naphtha, gasoline or other similar products. Per year: | |
Less than 10,000 population | $25 | |
10,000 population and over | $50 | |
This section does not apply to businesses taxed as automobile service stations (state law) | ||
105-74 | Dry cleaners, pressing clubs and hat blockers - Every person, firm or corporation operating a dry cleaning plant, pressing club or hat blocking establishment, and solicitors for plants which are located outside the corporate limits. Per year, per business: | |
Under 10,000 population | $25 | |
10,000 and over | $50 | |
Every person, firm or corporation soliciting cleaning work or pressing work to be done by a dry cleaning plant which has not paid the license tax provided for in the above paragraph. Per year, per vehicle: $200 | ||
Cities and towns may not collect a license tax under this section unless the state license tax, if due, has first been paid | ||
105-75 | Barber shops - Every person, firm or corporation engaged in the business of conducting a barber shop. Per year, per chair: $2.50 | |
Beauty shops - For each barber, manicurist, cosmetologist, beautician or beauty shop operator. Per year: $2.50 | ||
105-77 | Tobacco warehouses - Every person, firm or corporation engaged 1n the business of operating a warehouse for sale of leaf tobacco upon commission. Per year, per warehouse: $50 | |
105-80 | Pistol, knife and weapon dealers - Every person, firm or corporation engaged in the business of selling pistols, knives or blank cartridge pistols. Per year: | |
Pistols | $50 | |
Bowie knives, daggers or articles of like kind | $200 | |
Blank cartridge pistols | $50 | |
Sellers of metallic cartridges only | $5 | |
105-82 | Musical instruments and equipment - Every person, firm or organizations engaged in the business of selling or offering for sale pianos, organs, records or record players, radios or radio accessories, television sets or accessories, and repair parts thereto. Per year: $5 | |
Agents selling these commodities when the dealer is located outside of the municipality: Per year: $5 | ||
105-85 | Laundries and linen supply agencies | |
Out-of-town laundries - Every person, firm or corporation engaged in the business of laundry work or supplying or renting clean linens, towels and wearing apparel, if the work is performed outside the municipality, or if linen, towels or wearing apparel are supplied by a business outside the municipality. Per year: $12.50 | ||
Soliciting laundry work - Every person, firm or corporation engaged in the business of soliciting laundry work to be done by a laundry or plant which has not paid the license tax set forth in the above paragraph. For each vehicle used in carrying the laundry work, per year: $200 | ||
Laundries located in town - Every person, firm or corporation engaged in the business of laundry work, or supplying or renting clean linen, towels or wearing apparel who is not subject to either of the above paragraphs. Per year $50 | ||
105-86 | Outdoor advertising | |
105-87 | Motor advertisers | |
105-88 | Loan agencies - Every person, firm or corporation engaged in the regular business of making loans or lending money, accepting liens on or contracts or assignments of salaries, wages or other security or evidence of debt for repayment in installment payments or otherwise, and maintaining in connection with same any office or established place for the conduct of business, and advertising or soliciting such business in any manner. | |
This section does not apply to banks, building and loan associations, credit unions, installment paper dealers, real estate lenders or pawnbrokers | ||
State law | Automobile, wholesale supply dealers and service stations | |
Automobile service stations - Every person, firm or corporation engaged in the business of servicing, storing, painting or repairing automobiles or selling or delivering tires, tools, batteries, motor fuels, lubricants or other automotive accessories. Per year: | ||
Less than 2,500 population | $2.50 | |
2,500 but less than 5,000 | $3.75 | |
5,000 but less than 10,000 | $5 | |
10,000 but less than 20,000 | $7.50 | |
Automobile equipment dealers, wholesale - Every person, firm or corporation engaged in the business of buying, selling, distributing or delivering automotive accessories, parts, tires, tools, batteries or other automotive equipment or supplies at wholesale. Per year: | ||
Less than 2,500 population | $12.50 | |
2,500 but less than 5,000 | $15 | |
5,000 but less than 10,000 | $25 | |
10,000 but less than 20,000 | $37.50 | |
This tax does not apply to businesses taxed as automobile service stations under the preceding paragraph | ||
Motor vehicle dealers - Every person, firm or corporation engaged in the business of buying, selling, distributing, servicing or storing motor vehicles, trailers, semi-trailers, tires, tools and other automotive supplies or accessories. Per year: | ||
Less than 1,000 population | $20 | |
1,000 but less than 2,500 | $20 | |
2,500 but less than 5,000 | $20 | |
5,000 but less than 10,000 | $27.50 | |
10,000 but less than 20,000 | $37 | |
Persons, firms or corporations dealing in used motor vehicles exclusively are liable for the tax set out above. If, however, the business is of a temporary, seasonal or transient nature, the tax for each location. Per year: $300 | ||
Licensed motor vehicle dealers may operate multiple places of business under 1 license. No additional tax may be collected from any salesperson or employee of an employer who has paid the tax under this section | ||
State law | Motorcycle dealers - Every person, firm or corporation engaged in the business of buying, selling or distributing motorcycles or motorcycle supplies. Per year $10 | |
Motorcycle dealers taxed under this section are not liable for any additional tax as bicycle dealers if they also handle bicycles and bicycle supplies | ||
105-90 and 105-90.1 | Employment agents and emigrant agents | |
State law | Plumbers, heating contractors and electricians - Every person, firm or corporation engaged in the business of a plumber, of a steam or gas fitter or of installing heating systems or electrical equipment. Per year: | |
Less than 2,000 population | $7.50 | |
2,000 to 5,000 population | $12.50 | |
5,000 to 10,000 population | $15 | |
10,000 to 20,000 population | $17.50 | |
When an individual required to be licensed under this section employs only one additional person, the tax shall be one-half of the above amount. Businesses licensed under this section shall not be taxed as a contractor, or as an elevator or automatic sprinkler salesperson or repairperson. (See headings of contractors and elevators and automatic sprinkler systems.) | ||
105-92 | Dealers in trading stamps | |
105-96 | Marble yards | |
105-97 | Ice cream dealers and manufacturers - Every person engaged in manufacturing ice cream or storing ice cream for distribution | |
On each factory or place where ice cream is manufactured or stored for distribution if the machines or equipment used are of the continuous freezer type, per year: $0.37-1/2 per gallon capacity, based on rated capacity per hour according to manufacturer’s rating; provided, in no case shall the tax be less than $2.50 per year for any freezer used | ||
When the equipment used is not of the continuous freezer type, the rate of tax shall be, per year: $1.25 per gallon capacity for the freezer used; provided, however, that, in no case shall the tax be less than $2.50 per year for any freezer used | ||
Where no standard freezer equipment with manufacturer’s capacity rating is used, a tax of $12.50 per year shall apply | ||
Trucks or other vehicles from another state y selling or delivering ice cream on which the tax has not been paid as outlined above. Per truck, per year: $25 | ||
Retail dealers selling ice cream purchased from a manufacturer or distributor who has not paid a license tax as imposed by this section. Per year: $2.50 | ||
Manufacturers using counter freezer equipment and selling at retail only. Per year: $2.50 | ||
Farmers who manufacture and sell only the products of their own cows are exempt from this tax | ||
105-98 | Branch and chain stores - Every person, firm or corporation engaged in the business of operating, under the same general management, supervision or ownership, two or more stores where goods, wares or merchandise is sold is deemed to be a branch or chain store operator, except for the particular store which is designated as the principal office in the chain. Per store, per year: $50 | |
This tax does not apply to: (1) Retail and wholesale dealers in motor vehicles and automotive equipment; (2) Retail store of non-profit organizations engaged exclusively in the sale of merchandise processed by handicapped persons employed by a non-profit organization; and (3) Manufacturers, retail or wholesale sellers of fertilizers, farm chemicals, soil preparants or seeds | ||
105-99 | Persons selling patent rights and formulas | |
105-102 | Junk dealers - Every person, firm or corporation engaged in the business of buying or selling what is commonly known as junk, including scrap metals, waste paper or waste material of any nature. Per year: | |
Less than 2,500 population | $12.50 | |
2,500 but less than 5,000 | $15 | |
5,000 but less than 10,000 | $25 | |
10,000 but less than 20,000 | $37.50 | |
Every person, firm or corporation engaged in such business not maintaining an established place of business, but buying or selling junk and other waste materials is liable for this license tax | ||
This tax does not apply to persons dealing solely in waste paper, or to scrap processors. See listing under the heading of scrap processors. The tax does apply, however, to: (1) Persons engaged in the collection of scrap who maintain no regular place of business, but sell only to licensed, dealers or manufacturers in this state; and (2) Salvage committees operating community scrap yards under government sponsorship; provided, no personal profit accrues. | ||
105-102.2 | Scrap processors - Every person, firm or corporation engaged in the business of buying scrap iron and metals, for the specific purpose of processing into raw materials for remelting purposes only, and whose principal product is ferrous and non-ferrous scrap for shipment to steel mills, foundries, smelters and refineries. Per year: | |
Less than 2,500 population | $12.50 | |
2,500 but less than 5,000 | $15 | |
5,000 but less than 10,000 | $25 | |
10,000 but less than 20,000 | $37.60 | |
105-113.73 | Wine and beer - Wholesale dealers | |
Beer, per year | $37.50 | |
Wine, per year | $37.50 | |
Both wine and beer under same license | $62.50 | |
105-113.79 | Wine and beer - Beer (retail) | |
“On Premises”, per year | $15 | |
“Off Premises”, per year | $10 | |
105-118 | Express companies | |
105-119 | Telegraph companies | |
(Prior Code, § 8-5)