Kill Devil Hills, NC Local Taxes & Fees: Business Tax Classification (2026)

04: an annual privilege license tax, listed by business type in the consolidated fee schedule and levied on all businesses conducted within the town, and a separate annual business registration fee, also set by the consolidated fee schedule, imposed on every business regardless of whether it owes the tax. 04(A). 05, a license runs for the 12-month period from July 1 to June 30, but both the privilege license fee and the registration fee are actually due September 1 each year, unless a business starts after July 1, in which case the fee and any applicable tax are due before the business opens.

08 requires a separate registration, and separate fee, for each place of business unless multiple locations are contiguous and operated as one unit. 09(B), and blind persons and members of the armed forces or merchant marine are exempt to the extent state law allows. 09(E). 02 directs that it be read to require the maximum tax or fee permitted, since it exists for revenue and regulatory purposes.