Local Taxes & Fees in Raleigh, NC (2026)
1 verified local taxes & fees rules for Raleigh, North Carolina, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Raleigh levies a privilege license tax on every business listed in its Schedule of Taxes on file with the Revenue Collector, who classifies businesses and computes gross-receipts-based taxes off the most recent state or federal income tax return. Licenses run June 1 to May 31, and religious, nonprofit, and residential-rental businesses are exempt.
Raleigh Privilege License Tax Classification
Some RestrictionsRaleigh City Code §§ 2-2011, 2-2013, 2-2017
Sec. 2-2013. - LICENSE TAX LEVIED. A license tax is hereby levied on the privilege of engaging in every business within the City which is listed in the schedule of taxes on file in the Department of Finance, Collections Division, hereby incorporated herein and made a part hereof by reference. Any person so engaged in business shall be responsible for making certain that the applicable license t...
Looking for Wake County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Raleigh city rules.
Local Taxes & Fees in Wake County →