Local Taxes & Fees in Rowan County, NC (2026)
1 rule for unincorporated Rowan County, North Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Rowan County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Business Tax Classification
Rowan County levies an annual privilege license tax on every business operating in the county, capped at the maximum allowed under the state's Schedule B revenue statute. Chapter 10 singles out specific business classes for a flat dollar tax instead, including five hundred dollars for fortune telling and fifty dollars for employment agencies.
Rowan County Privilege License Tax Classes
Some RestrictionsRowan County Code § 10-41
An annual privilege license tax is hereby levied on each business conducted within the county in the maximum amount permitted by G.S. Ch. 105, Art. 2 (105-33 et seq.), being Schedule B of the Revenue Act, with the exception of subsections (1), (2) and (3) following. ... (1)There is hereby levied an annual privilege license tax on receiving rewards for telling or pretending to tell fortunes, pra...
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