Local Taxes & Fees in Durham, NC (2026)
1 verified local taxes & fees rules for Durham, North Carolina, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Durham levies an annual privilege license tax on every business conducted in the city, classified by trade under Chapter 30's Divisions 5 and 6, with the same tax owed by businesses operating within one mile of the corporate limits. The tax collector issues, refuses, or revokes licenses under specific statutory grounds.
Durham Privilege License Tax Classification
Some RestrictionsDurham City Code §§ 30-141, 30-180, 30-181
An annual privilege license tax is hereby levied on each business conducted within the city listed in divisions 5 and 6, in the amounts set forth in those divisions. When business is conducted or privilege exercised within one mile of the corporate limits of the city, the same tax shall be imposed and collected as if the business conducted or the privilege exercised were inside the corporate li...
Looking for Durham County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Durham city rules.
Local Taxes & Fees in Durham County →