A license tax shall be levied and collected for the privilege of engaging in the following businesses:
AMUSEMENTS
Motion Picture Shows, Theatres, and Opera Houses. (G.S. § 105.37)
(1) Every person, firm or corporation engaged in the business of operating a motion picture show, theatre, or opera house where public exhibitions or performances are given for compensation
Per year $ 200.00
(2) Theatres in resort towns operated for less than 6 months each year; or theatres open 3 days or less each week
Per year $ 100.00
Dances and Athletic Contests. (G.S. § 105-37.1)
Every person, firm or corporation offering or managing any dance or athletic contest of any kind, except high school and elementary school athletic contests, for which the admission fee is in excess of $.50
Per year $ 25.00
Amusements Not Otherwise Taxed. (G.S. § 105-37.1)
Every person. firm or corporation engaged in the business of giving or offering or managing any form of entertainment or amusement not otherwise taxed or specifically exempted under Schedule "B" for which an admission is charged for each room, hall, tent or other place where admission is charged
Per year $ 25.00
ATHLETIC CONTESTS (See AMUSEMENTS)
AUTOMOBILE EQUIPMENT DEALERS, WHOLESALE (G.S. § 105-89)
(1) 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 $ 37.50
(2) This tax does not apply to businesses taxed as automobile service stations under G.S. § 105-89(b). (See next heading - AUTOMOBILE SERVICE STATIONS)
AUTOMOBILE SERVICE STATIONS (G.S. § 105-89)
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 $ 12.50
BARBER SHOPS (G.S. § 105-75.1)
Every person, firm, or corporation engaged in the business of conducting a barber shop
Per year $ 2.50
BEAUTY SHOPS (G.S. § 105-75.1)
For each barber, manicurist, cosmetologist, beautician or beauty shop operator
Per year $ 2.50
BICYCLE DEALERS. (G.S. 105-49)
(1) Any person, firm, or corporation engaged in the business of buying or selling bicycles, bicycle supplies or accessories
Per year $ 25.00
(2) 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
BILLIARD AND POOL TABLES (G.S. § 105-64)
(1) 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: $25.00
(2) This tax does not apply to fraternal organizations having a national charter or to the American Legion, YMCA or YWCA
BOWLING ALLEYS (G.S. § 105-64.1)
(1) Every person, firm or corporation engaged in the business of operating a bowling alley
Per year, per alley $10.00
(2) This tax does not apply to fraternal organizations having a national charter, the American Legion, YMCA or YWCA
CAFES AND CAFETERIAS (See RESTAURANTS)
CAMPGROUNDS, TRAILER PARKS, TENT CAMPING AREAS (G.S. § 105-61.1)
Every person, firm or corporation engaged in the business of operating any campground, trailer park, tent camping area, or similar place for profit (but excluding those businesses taxed in G.S. § 105-61 of this section) and advertising in any manner for transient patronage, or soliciting such business
Per year $12.50
CHAIN STORES (G.S. § 105-98)
(1) 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 $50.00
(2) This tax does not apply to:
(a) Retail and wholesale dealers in motor vehicles and automotive equipment;
(b) Retail stores of non-profit organizations engaged exclusively in the sale of merchandise processed by handicapped persons employed by a non-profit organization; and
(c) Manufacturers, retail or wholesale sellers of fertilizers, farm chemicals, soil preparants or seeds.
CLEANERS (See DRY CLEANERS)
COLLECTING AGENCIES (G.S. § 105-45)
Every person, firm, or corporation engaged in the business of collecting, for a profit, claims, accounts, bills, notes, or other money obligations for others, and of rendering an account for same, shall be deemed a collection agency
Per year $50.00
CONSTRUCTION COMPANIES (See CONTRACTORS)
CONTRACTORS AND CONSTRUCTION COMPANIES (G.S. § 105-54)
(1) 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 $10.00
(2) This tax does not apply to plumbers, electricians, or heating contractors who are taxed under G.S. § 105-91. (See listing under heading of PLUMBERS)
DANCES (See AMUSEMENTS)
DRY CLEANERS, PRESSING CLUBS AND HAT BLOCKERS (G.S. § 105-74)
(1) Every person, firm or corporation operating a dry cleaning plant, pressing club, or hat blocking establishment located inside the corporate limits
Per business, per year $50.00
(2) 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 division (1) above.
Per year, per vehicle $200.00
(3) Cities and towns may not collect a license tax under this section unless the state license tax, if due, has first been paid
ELECTRICIANS (See PLUMBERS, HEATING CONTRACTORS AND ELECTRICIANS)
ELECTRONIC VIDEO GAMES (G.S. § 105-66.1)
Every person, firm or corporation engaged in the business of owning or operating machines that play electronic video games when a coin or other thing of value is deposited in the machine
Per year, per machine $ 5.00
EMIGRANT AND EMPLOYMENT AGENTS (G.S. § 105-90)
Every person, firm or corporation, either as agent or principal, engaged in the business of soliciting, hiring, and/or contracting with laborers, male or female, in this state, for employment out of the state
Per year $100.00
FORTUNETELLERS, PALMISTS, ETC (G.S. § 105-58)
(1) Any person or persons receiving rewards for pretending to tell fortunes, practicing the art of palmistry, clairvoyance and other crafts of a similar kind
(2) The town shall not collect a tax and issue a license under this section unless the state license (G.S. § 105-58b) has first been procured from the Secretary of Revenue
Per year $200.00
GARAGES (See AUTOMOBILE SERVICE STATIONS)
GUN DEALERS (See PISTOL, KNIFE AND WEAPON DEALERS)
HAIRDRESSERS (See BEAUTY SHOPS)
HAT BLOCKERS (See DRY CLEANERS)
HEATING CONTRACTORS (See PLUMBERS)
HOTELS, MOTELS, TOURIST COURTS, AND TOURIST HOMES (G.S. § 105-61)
(1) Every person, firm, or corporation engaged in the business of operating a hotel, motel, tourist court or tourist home
Per year, per room $ 1.00
(2) (There is a minimum tax under this section of $25.00)
ICE CREAM DEALERS AND MANUFACTURERS (G.S. § 105-97)
(1) Every person engaged in manufacturing ice cream, or storing ice cream for distribution where ice cream is manufactured or stored for distribution if the machines or equipment used is of the continuous freezer type:
$.37½ per gallon capacity per year, 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
(2) Where the equipment used is not of the continuous freezer type:
$1.25 per gallon capacity per year for the freezer used; provided, however, that in no case shall the tax be less than $2.50 per year for any freezer used
(3) Where no standard freezer equipment with manufacturer's capacity rating is used:
Per year: $12.50
(4) Trucks or other vehicles from another state selling or delivering Ice Cream, on which the tax has not been paid as outlined above:
Per truck, per year $25.00
(5) 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
(6) Manufacturers using counter freezer equipment and selling at retail only:
Per year $ 2.50
(7) Farmers who manufacture and sell only the products of their own cows are exempt from this tax
INTOXICATING BEVERAGES (See § 110.67)
ITINERANT MERCHANTS AND SALESMEN (G.S. § 105-53)
(1) Every itinerant salesman or merchant selling goods, wares or merchandise, either on the streets or in a building, not being a regular merchant of the municipality
Per year $100.00
(2) Any salesman 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 conducts business within a municipality for less than six consecutive months. When any salesman 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 to post a cash deposit in the sum of $100.00, which bond shall be forfeited for the payment of the tax herein levied in the event such person discontinues the business within six months for any reason other than death, disability, insolvency, or destruction of stock by fire or other catastrophe
(3) 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
JUKEBOXES (See MUSIC MACHINES)
KNIVES (See PISTOLS, KNIVES AND WEAPON DEALERS)
LAUNDRIES (G.S. § 105-85)
(1) 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. Tax may be charged only if the business is located inside the corporate limits
Per year $ 50.00
(2) 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 division (1) above
For each vehicle used in carrying the laundry work,
per year $200.00
(3) 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 divisions (1) or (2) above
Per year $ 50.00
(4) The town may not collect a license tax under this section unless the state license tax, if due, has been paid first
LOAN AGENCIES OR BROKERS (G.S. § 105-88)
Every person, firm or corporation engaged in the regular business of making loans or lending money, accepting liens on, or contracts of assignments of, salaries or wages, or any part thereof, or other security or evidence of debt for repayment of such loans in installment payment or otherwise, and maintaining in connection with same any office or other located or established place for the conduct, negotiation, or transaction of such business and advertising or soliciting such business in any manner whatsoever
Per year $100.00
MOTELS (See HOTELS)
MOTION PICTURE SHOWS (See AMUSEMENTS)
MOTORCYCLE DEALERS (G.S. § 105-89.1)
(1) Every person, firm, or corporation engaged in the business of buying, selling, or distributing motorcycles or motorcycle supplies
Per year $ 12.50
(2) Motorcycle dealers taxed under this section are not liable for any additional tax as bicycle dealers if they also handle bicycles and bicycle supplies
MUSIC MACHINES (G.S. § 105-65)
Every person, firm, or corporation engaged in the business of operating, maintaining or placing on location any machine which plays records or produces music
Per year, per machine $ 5.00
MUSICAL INSTRUMENTS AND EQUIPMENT (G.S. § 105-82)
(1) Every person, firm, or organization 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 $ 5.00
(2) Agents selling these commodities when the dealer is located outside of the municipality
Per year $ 5.00
PIANOS (See MUSICAL INSTRUMENTS)
PISTOL, KNIFE, AND WEAPON DEALERS (G.S. § 105-80)
Every person, firm, or corporation engaged in the business of selling pistols, knives or blank cartridge pistols
Per year:
Pistols $ 50.00
Bowie knives, daggers, or articles of like kind $200.00
Blank cartridge pistols $ 50.00
PLUMBERS, HEATING CONTRACTORS, AND ELECTRICIANS (G.S. § 105-91)
(1) 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 $ 50.00
(2) Businesses licensed under this section shall not be taxed as a contractor, or as an elevator or automatic sprinkler salesman or repairman. (See headings of CONTRACTORS and ELEVATORS AND AUTOMATIC SPRINKLER SYSTEMS)
POOL TABLES (See BILLIARD AND POOL TABLES)
RADIOS (See MUSICAL INSTRUMENTS)
RESTAURANTS, CAFES, AND CAFETERIAS (G.S. § 105-62)
(1) Every person, firm, or corporation engaged in the business of operating a restaurant, cafe, cafeteria, hotel with dining service or other place where prepared food is sold
Per year:
0 - 4 seats $25.00
5 seats or more $42.50
(2) Sandwiches made only of crackers, or cookies with food filling, are not subject to the tax. Sales of any commodity through vending machines are also exempt from the tax
SALESMEN (See ITINERANT MERCHANTS AND SALESMEN)
SANDWICH STANDS (See RESTAURANTS)
SERVICE STATIONS (See AUTOMOBILE SERVICE STATIONS)
SUNDRIES LICENSE TAX (G.S. § 105-65.2)
(1) Every person, firm, or corporation engaged in any one or more of the following business activities:
(a) Sale of sandwiches in drug stores, service stations, or any other stands or places not licensed and taxed as a restaurant under G.S. § 105-62; however, as used in this division, the word "SANDWICHES" shall not be interpreted or construed to include crackers or cookies in combination with any food filling;
(b) Operating, maintaining or placing on location fewer than five 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, or
4. Weighing machines;
(c) Operating a soda fountain or soft drink stand; or
(d) Retailing or jobbing cigarettes, cigars, chewing tobacco, snuff or any other tobacco products
Per year $ 4.00
(2) Only one sundries license shall be required for any one location regardless of the number of enumerated businesses being engaged in at that location
(3) The provisions of this section shall not apply to the sale, through dispensers or otherwise, of milk, milk drinks, dairy products, or newspapers, or to dispensers dispensing merchandise for $.05 or less
TAXICABS (See § 110.68)
TELEVISION (See MUSICAL INSTRUMENTS)
THEATRES AND SHOWS (See AMUSEMENTS)
TOURIST COURTS AND HOMES (See HOTELS)
WEAPONS (See PISTOLS)
WINE (See § 110.67)
('72 Code, § 7-4.33)(Ord. 1090, passed 1-12-89; Am. Ord. 1295, passed 9-25-97)
Statutory reference:
Most of the statutes cited in this section have been repealed. For the continued authority of these statutes, however, see G.S. §160A-211.