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

Section 9-62(a) of the Moore County Code levies an annual privilege license tax on each business conducted in the county according to a fixed classification list, with the old North Carolina General Statute that once authorized each category noted in parentheses since the state repealed its own privilege-tax statutes. 00 per machine, alongside separate rates for animal shows and circuses, peddlers, firearm dealers, service stations, pool tables and bowling alleys, and loan agencies, check-cashing businesses and pawnbrokers. Section 9-61(b) states the article is enacted for revenue purposes only and construed to require the maximum tax its terms permit; holding a license does not excuse compliance with any other ordinance.

S. 1 allows, though even an exempt business must still obtain a no-fee license. Licenses run July 1 through June 30, with tax due July 1 or, for a business starting after that date, before it opens; a business starting after January 31 owes only half the annual tax, as does a seasonal business operating six months or less a year.