Does Charlotte, NC have its own business tax classification ordinance?

No. Charlotte, NC does not appear to have a local business tax classification ordinance, North Carolina state law applies instead. The rules summarized on this page come from NCGS 160A-211.

Key Facts Ordinance Text Full Breakdown Violations FAQ Sources More in Charlotte

Charlotte, NC Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions

Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Base rate: $0.60 per $1,000 gross receipts
Minimum / maximum tax: $50.00 min, $10,000.00 max
License year: July 31 to June 30
Tax due date: July 1 annually
Late penalty: 5%/month, capped at 25%
Enforcing office: City Tax Collector

Summary

Charlotte requires every business operating within city limits to buy an annual privilege license under City Code Chapter 13, sorted into Schedule A, B or C. Schedule A charges $0.60 per $1,000 of gross receipts, with a $50 minimum and $10,000 maximum, due each July 1 for the license year running July 31 through June 30.

Any classification with an asterisk (*) placed before it must have health department permits.
Schedule A — Privilege License Taxes Based on Gross Sales/Receipts/Income
Businesses that are taxed under this schedule will use the formula below to calculate the tax amount due. In addition to paying on a gross receipts tax there may be other tax classifications required listed in schedule B and schedule C.
(105)All businesses, trades, professions, game devices or other undertaking, prosecuted for profit or gain, $0.60 per $1,000.00 of annual gross receipts: $50.00 minimum, $10,000.00 maximum. Schedule B — Privilege License Taxes Limited Under North Carolina General Statutes
Listed below are classifications of business activities governed within the North Carolina Revenue Laws. Businesses conducting these activities are taxed under this schedule in addition to schedule A and schedule C if applicable.

Source: NCGS 160A-211View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 56).

Full Breakdown

00 ceiling. Schedule B covers activities the state separately limits under the North Carolina Revenue Laws, such as outdoor advertising, auto garages and beer sales, and those businesses pay Schedule B in addition to Schedule A. S. 105-249. New applicants must clear zoning approval for the business location before the tax collector issues a license, per section 13-32(b). The license year runs from July 31 to June 30, with the tax due by July 1; a business starting after July 1 owes the tax before opening, and one starting after December 31 owes only half the annual amount under section 13-31. Businesses report gross receipts confidentially to the office of the tax collector, which may investigate under section 13-36 if it suspects an unlicensed operation.

Violations & Fines

Operating without paying the tax by August 1 adds a penalty equal to five percent of the tax per month, capped at 25 percent, under section 13-43(a), and no license issues until the tax and penalty are both paid. Continuing to operate after a license is revoked is itself unlawful. The tax collector may also seek an injunction or garnish and levy wages, bank deposits and rents under G.S. 105-368 and G.S. 160A-207 to collect delinquent license taxes.

Frequently Asked Questions

Does every Charlotte business need a privilege license?

Yes. Section 13-27 taxes every person who conducts a trade, business, profession or franchise physically located in the city, and section 13-29 exempts only qualifying charitable organizations, blind persons, and armed forces or merchant marine members under state law.

How much does a Charlotte business privilege license cost?

Most businesses fall under Schedule A and pay $0.60 per $1,000.00 of the prior year's gross receipts, with a $50.00 minimum and a $10,000.00 maximum, plus any additional Schedule B or C classification tax that applies to the specific activity.

What happens if I pay my Charlotte business tax late?

Section 13-43(a) adds a penalty of five percent of the tax per month, or fraction of a month, until paid, capped at 25 percent of the tax owed, and the city will not issue or renew the license until both amounts are paid in full.

Can I get a refund if I close my business mid-year?

No. Section 13-40 bars refunds of license taxes for businesses that discontinue during the license year, except licensees who enter the armed forces, who may recover a prorated refund under section 13-41 within 30 days of induction.

Sources & Official References

[1]Charlotte City Code Chapter 13 - Licenses (§ 13-76)

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