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

Sec. S. Chapter 105, Article 2, being Schedule B of the Revenue Act, with the exception of three carved-out classifications. Those classifications get their own flat tax instead of the Schedule B maximum: fortune telling, palmistry, and clairvoyance are taxed five hundred dollars, pawnbrokers are taxed up to two hundred fifty dollars, and employment agencies are taxed fifty dollars. Sec. 10-27 states the article is enacted for revenue purposes only and must be construed to require the maximum tax permitted, and paying the license tax does not excuse compliance with any other ordinance or statute.

Sec. 10-42 defines who must pay: any person who conducts one act of business within the county, whether by maintaining a location there or by soliciting, delivering, or servicing customers there through agents. Sec. 10-43 sets the license year from July 1 to June 30, due July 1, or before starting a business begun later in the year. Sec. 10-44 halves the tax for a business begun after January 31 or for a seasonal business run six months a year or less. Sec. 10-46 requires a separate license and tax for each business location unless contiguous, commonly owned locations operate as one unit.

Sec. 10-47 exempts charitable, religious, educational, civic, patriotic, or fraternal organizations whose entire income supports that purpose, and exempts blind persons and members of the armed forces and merchant marine, though an exempt business must still obtain a license stating the exemption.