Moore County, NC Business Licensing & Operations: Pawnbrokers (2026)

Moore County treats pawnbroker operations as a taxed privilege business under Chapter 9, Article II. Sec. S. 00). The license year runs July 1 through June 30, and the tax is due July 1 each year; a pawnbroker opening after that date owes the tax before starting business. Sec. 9-63(a) requires the applicant to apply to the county tax collector at least 30 days before the tax is due, on a form stating the applicant's name and business structure, the nature of the business, the location, a mailing address, and any state occupational license serial number.

If the business begins after January 31 and before July 1, Sec. 9-62(d) prorates the tax to half the annual rate. The tax collector must refuse or revoke a license if the applicant misrepresents a fact relevant to the tax or refuses to supply required information, but Sec. 9-63(c) entitles the applicant to a written statement of the reason and a conference within ten days of receiving it. No refund is available if a licensee discontinues the business mid-year under Sec. 9-62(e). Sec. 9-64(d) lets the tax collector inspect the pawnshop premises during normal business hours and examine books and records to verify the amount of business transacted.