Local Taxes & Fees in Chapel Hill, NC (2026)
1 verified local taxes & fees rules for Chapel Hill, North Carolina, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Chapel Hill sorts businesses into four privilege license tax schedules under Code of Ordinances §§ 10-5.1 through 10-5.4. Schedule A businesses are exempt by state law, Schedule B and C businesses pay taxes set by the town council within state limits or as a flat fee, and any business not listed elsewhere falls into Schedule D and is taxed on gross receipts.
Chapel Hill Privilege License Tax Classification
Some RestrictionsChapel Hill Code of Ordinances §§ 10-5.3, 10-5.4
Schedule C businesses are those businesses that are not limited by the state's schedule B, and are not charged privilege license taxes based on gross receipts (schedule D). Instead, these businesses are charged a flat tax determined by council. ... All businesses not specifically listed in schedules A, B, or C of this section will fall under the miscellaneous category of schedule D. The rate fo...
Looking for Orange County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Chapel Hill city rules.
Local Taxes & Fees in Orange County →