§ 16-31. Schedule of license taxes
An annual license tax shall be levied and collected for the privilege of engaging in the following businesses. The annual license tax amounts are on file in the town clerk's office.
Advertising. Every person engaged in the business of outdoor advertising by placing, erecting or maintaining advertising signs, structures, or devices of any nature. This tax does not apply to motor picture theaters taxed under G.S. section 105-37. See listing under Amusements, motion picture shows.
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Pawnbrokers, § 8-56.
Peddlers and solicitors, § 8-81 et seq.
Photographers. See Itinerant photographers.
Pianos. See Musical instruments.
Pistol, knife and weapon dealers. Every person, firm or corporation engaged in the business of selling pistols, knives or blank cartridge pistols.
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Similar provisions, G.S. § 105-86.
Amusements.
(1) Motion picture shows, theatres, and opera houses:
a. Every person engaged in the business of operating a motion picture show, theatre, or opera house where public exhibitions or performances are given for compensation.
b. Theatres in resort towns operated for less than six (6) months each year or theatres open three (3) days or less each week.
(2) Amusements not otherwise taxed. Every person 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.
Similar provisions, G.S. §§ 105-37(e), (f), 105-37.1.
Barber shops and beauty shops. For each barber, manicurist, cosmetologist, beautician, or other operator employed in such barber shop or beauty shop or parlor.
Similar provisions, G.S. § 105-75.1.
Bicycle dealers. Any person engaged in the business of buying or selling bicycles, bicycle supplies or accessories. 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.
Similar provisions, G.S. § 105-49.
Billiard and pool tables. Every firm, person or corporation renting, maintaining or owning a building where there is a table or tables at which billiards or pool is played, whether operated by slot or otherwise except fraternal organizations having a national charter or to the American Legion, YMCA or YWCA.
Similar provisions, G.S. § 105-64.
Cafes and cafeterias. See Restaurants.
Campgrounds, trailer parks, tent camping areas. Every person engaged in the business of operating any campground, trailer park, or tent camping area.
Similar provisions, G.S. § 105-61.1.
Carnival companies. See Amusements.
Chain stores. Every person engaged in the business of operating, under the same general management, supervision or ownership, two (2) 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. This tax does not apply to retail and wholesale dealers in motor vehicles and automotive equipment; retail stores of nonprofit organizations engaged exclusively in the sale of merchandise processed by handicapped persons employed by a nonprofit organization; and manufactures, retail or wholesale sellers of fertilizers, farm chemicals, soil preparants or seeds.
Similar provisions, G.S. § 105-98.
Circuses. See Amusements.
Clairvoyants. See Fortunetellers.
Cleaners. See Dry cleaners.
Construction companies. See Contractors.
Contractors and construction companies. Every person 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. This tax does not apply to plumbers, electricians, or heating contractors who are taxed under G.S. section 105-91. See also listing under heading of plumbers.
Similar provisions, G.S. § 105-54.
Dances. See Amusements.
Drive-in theatres. See Amusements.
Dry cleaners, pressing clubs and hat blockers. The town may not collect a license tax under this section unless the state license tax, if due, has first been paid.
Similar provisions, G.S. § 105-74.
Electricians. See Plumbers, heating contractors and electricians.
Elevators and automatic sprinkler systems. Selling and installing. Every person engaged in the business of selling or installing elevators or automatic sprinkler systems, provided the principal office or a branch office of such business is located within the municipality. This tax does not apply to plumbers, electricians or heating contractors who are taxed under G.S. section 105-91. See also listing under the heading of plumbers.
Similar provisions, G.S. § 105-55.
Emigrant employment agents. Every person operating a business of securing employment for another for a fee or commission.
Similar provisions, G.S. § 105-90.
Employment agents. Every person operating a business of securing employment for another for a fee or commission.
Similar provisions, G.S. § 105-90.
Express companies. (from schedule C. franchise tax). Every express company doing business in the corporate limits.
Similar provisions, G.S. § 105-118.
Finance companies. See Loan companies.
Fortunetellers, clairvoyants and gypsies. Every fortuneteller, gypsy, clairvoyant or person practicing similar trades.
Authorized, G.S. § 105-58.
Funeral directors. See Undertakers.
Garages. See Automobile service stations.
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. This section does not apply to businesses taxed as automobile service stations. See also listing under Automobile service stations.
Similar provisions, G.S. § 105-72.
Gravestones. See Monuments.
Gun dealers. See Pistol, knife and weapon dealers.
Gypsies. See Fortunetellers.
Hat blockers. See Dry cleaners.
Heating contractors. See Plumbers.
Hotels, motels, tourist courts and tourist homes. Every person engaged in the business of operating a hotel, motel, tourist court or tourist home.
Intoxicating beverages. See Section 16-32.
Similar provisions, G.S. § 105-61.
Itinerant merchants and salesmen. Every itinerant salesman or merchant selling goods, wares or merchandise, either on the streets or in a building, not being a regular merchant of a municipality. 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 (6) 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 one hundred dollars ($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 (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. See also peddlers.
Similar provisions, G.S. § 105-53.
Knives. See Pistols, knives and weapon dealers.
Laundries:
(1) Out-of-town laundries. Every person 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.
(2) Soliciting laundry work. Every person 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 paragraph (1) above for each vehicle used in carrying the laundry work.
(3) Laundries located in town. Every person engaged in the business of laundry work, or supplying or renting clean linen, towels or wearing apparel who is not subject to (1) or (2) above.
Cities and town may not collect a license tax under this section unless the state license tax, if due, has been paid first.
Similar provisions, G.S. § 105-85.
Mind readers. See Fortunetellers.
Motels. See Hotels.
Motion picture shows. See Amusements.
Motor advertising. See Advertising.
Motorcycle dealers. Every person engaged in the business of buying, selling or distributing motorcycles or motorcycle supplies. Motorcycle dealers taxed under this section are not liable for any additional tax as bicycle dealers if they also handle bicycles and bicycle supplies.
Similar provisions, G.S. § 105-89.1.
Motor vehicle dealers:
(1) 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.
(2) Persons 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.
(3) Licensed motor vehicle dealers may operate multiple places of business under one (1) license. No additional tax may be collected from any salesman or employee of an employer who has paid the tax under this section.
Similar provisions, G.S. § 105-89.
Music machines. Every person engaged in the business of operating, maintaining or placing on location any machine which plays records or produces music, per machine.
Similar provisions, G.S. § 105-65.
Musical instruments and equipment:
(1) Every person, firm or corporation 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.
(2) Agents selling these commodities when the dealer is located outside of the municipality.
Similar provisions, G.S. § 105-82.
Opera houses. See Amusements.
Palmists. See Fortunetellers.
Pawnbrokers. Every person engaged in the business of lending or advancing money or other thing 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.
Similar provisions, G.S. § 105-50.
Peddlers. (See also Itinerant merchants and salesmen). Any person who shall carry from place to place any goods, wares or merchandise and sell, or barter the same shall be deemed a peddler, except wholesale dealers with established warehouses selling only to merchants for resale:
(1) Peddlers on foot.
(2) Peddlers with horse or other animal, and with or without vehicle.
(3) Peddlers with vehicle propelled by motor or other power, for each vehicle.
(4) Peddlers with vehicle of one-half ton capacity or less.
This section is not applicable to the sale of books, periodicals, printed music, ice, wood or fuel, fish, beef, mutton, pork, bread, cakes, pies, dairy products, poultry, eggs, livestock or other articles produced by the vendor offering them for sale, but shall apply to medicines, drugs or articles assembled. In addition, disabled veterans of wars, and blind persons are exempted from this provision.
Similar provisions, G.S. § 105-80.
Plumbers, heating contractors and electricians. Every person engaged in the business of a plumber, of a steam or gas fitter, or of installing heating systems or electrical equipment. 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 salesman or repairman. (See also headings of Contractors and elevators and automatic sprinkler systems.)
Similar provisions, G.S. § 105-91.
Pool tables. See Billiard and pool tables.
Radios. See Musical instruments.
Restaurants, cafes and cafeterias. Every person engaged in the business of operating a restaurant, cafe, cafeteria, hotel with dining service or other place where prepared food is sold.
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.
Riding devices. See Amusements.
Salesmen. See Peddlers and itinerant merchants.
Sandwich stands. See Sundries license tax.
Service stations. See Automobile service stations.
Shooting galleries. See Amusements.
Signs. See Advertising.
Skating rink. See Amusements.
Sprinkler systems. See Elevators.
Stocks and bonds. See Security dealers.
Swimming pools. See Amusements.
Taxicabs.
Similar provisions, G.S. § 20-97.
Telegraph companies.
Similar provisions, G.S. § 105-119.
Television. See Musical instruments.
Theatres and shows. See Amusements.
Tobacco dealers. See Cigar and cigarette retailers and wholesalers.
Tobacco warehouses. Every person engaged in the business of operating a warehouse for the sale of leaf tobacco upon commission.
Similar provisions, G.S. § 105-77.
Tombstones. See Monuments.
Tourist courts and homes. See Motels.
Trading stamp dealers. Every person engaged in the business of trading, selling or delivering trading stamps, checks, receipts, certificates or tokens to persons engaged in trade or business with the understanding that the same shall be presented by the latter to their patrons as a discount, bonus or premium to secure patronage and that the same may be redeemed for money or other thing of value. This section does not apply to manufacturers or merchants who offer to present to their purchasers a gift of value as an inducement to purchase their merchandise.
Trailer parks. See Campgrounds.
Traveling theatrical companies. See Amusements.
Undertakers and coffin retailers. Every person engaged in the business of burying the dead or in the retail sale of coffins. This tax is not applicable to a cabinet maker who is not an undertaker but who makes coffins to order.
Similar provisions, G.S. § 105-46.
Vending machines. Vending machines for cigarettes, tobacco, soft drinks, food or other merchandise. See Sundries license tax.
Weapons. See Pistols.
Weighing machines. See Sundries license tax.
Wine. See Section 16-32.