North Carolina repealed most local privilege license authority through HB 1050 in 2014, eliminating Raleigh general business taxes. Limited categories like beer/wine, taxis, and adult businesses still pay city license fees.
Effective July 1, 2015, NCGS §160A-211 was amended by HB 1050 (2014) to repeal nearly all local privilege license tax authority. Raleigh once collected gross-receipts-based license taxes from most businesses; now only narrowly authorized categories remain (beer and wine retailers under §105-113.77, taxicabs, and certain adult businesses). General businesses pay state corporate or pass-through income tax (NCGS Chapter 105 Article 4) plus county property taxes. NC franchise tax under §105-122 applies to corporations. Wake County administers business personal property tax annually.
Operating without required state corporate registration, failing to file franchise tax, or skipping listing of business personal property triggers NC Department of Revenue penalties, Wake County interest charges, and possible loss of corporate good standing.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Raleigh, NC
Raleigh has no city ordinance regulating residential lawn ornaments, statuary, or year-round decor. UDO setback rules in Section 1.5.5 apply to permanent str...
Raleigh, NC
Raleigh has no city ordinance regulating residential holiday inflatables. General noise rules under Raleigh Code Chapter 12 and right-of-way rules under Code...
Raleigh, NC
Raleigh has no city ordinance regulating residential holiday lights. There is no display-window restriction, brightness cap, or duration limit. UDO outdoor l...
Raleigh, NC
Raleigh requires building, gas, electrical, and plumbing trade permits for built-in outdoor kitchens with utility connections under the NC State Building Cod...
Raleigh, NC
Raleigh has no city ordinance specifically regulating residential wood-fired smokers or pizza ovens. Smoke nuisance complaints fall under Raleigh Code Sectio...
Raleigh, NC
Raleigh prohibits open-flame cooking devices and LP-gas containers over 1 pound on combustible balconies of multi-family buildings under the North Carolina F...
See how Raleigh's business tax classification rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.