§ 153A-152. Privilege license taxes. - North Carolina Statutes

§ 153A‑152.  Privilege license taxes.

(a)        Authority. – A county may levy privilege license taxes ontrades, occupations, professions, businesses, and franchises to the extentauthorized by Article 2 of Chapter 105 of the General Statutes and any otheracts of the General Assembly. A county may levy privilege license taxes to theextent formerly authorized by the following sections of Article 2 of Chapter105 of the General Statutes before they were repealed:

G.S. 105‑50                         Pawnbrokers.

G.S. 105‑53                         Peddlers,itinerant merchants, and specialty market operators.

G.S. 105‑55                         Installingelevators and automatic sprinkler systems.

G.S. 105‑58                        Fortune tellers, palmists, etc.

G.S. 105‑65                         Musicmachines.

G.S. 105‑66.1                      Electronicvideo games.

G.S. 105‑80                         Firearmsdealers and dealers in other weapons.

G.S. 105‑89                         Automobiles,wholesale supply dealers and service stations.

G.S. 105‑89.1                      Motorcycledealers.

G.S. 105‑90                         Emigrantand employment agents.

G.S. 105‑102.5                    Generalbusiness license.

(b)        Telecommunications Restriction. – A county may not impose alicense, franchise, or privilege tax on a company taxed under G.S. 105‑164.4(a)(4c).

 (1973, c. 822, s. 1; 1996, 2nd Ex. Sess., c. 14, s. 22; 2001‑430, s. 16.)