Local Taxes & Fees in North Carolina (2026)
10 rules on the books across North Carolina, 10 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Shelby
Significant RestrictionsShelby's privilege license ordinance treats every trade, profession, or business you run in the city as its own taxable…
Read full rule →Brunswick County
Some RestrictionsBusinesses in unincorporated Brunswick County holding an on- or off-premises ABC malt beverage or wine permit must…
Read full rule →Charlotte
Some RestrictionsCharlotte requires every business operating within city limits to buy an annual privilege license under City Code…
Read full rule →Durham
Some RestrictionsDurham levies an annual privilege license tax on every business conducted in the city, classified by trade under…
Read full rule →High Point
Some RestrictionsHigh Point requires every business, trade, employment, or profession operating in the city to register annually with…
Read full rule →Kill Devil Hills
Some RestrictionsKill Devil Hills levies an annual privilege license tax and a separate annual registration fee on every business…
Read full rule →Moore County
Some RestrictionsMoore County levies an annual privilege license tax on specific business categories rather than businesses generally…
Read full rule →Raleigh
Some RestrictionsRaleigh levies a privilege license tax on every business listed in its Schedule of Taxes on file with the Revenue…
Read full rule →Rowan County
Some RestrictionsRowan County levies an annual privilege license tax on every business operating in the county, capped at the maximum…
Read full rule →Greensboro
Light RestrictionsGreensboro no longer classifies most businesses for a general privilege license tax. Article II of Chapter 13 limits…
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