§153A-152. (Repealed effective July 1, 2015) Privilege license taxes  


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  • (a)        Authority. - A county may levy privilege license taxes on trades, occupations, professions, businesses, and franchises to the extent authorized by Article 2 of Chapter 105 of the General Statutes and any other acts of the General Assembly. A county may levy privilege license taxes to the extent formerly authorized by the following sections of Article 2 of Chapter 105 of the General Statutes before they were repealed:

    G.S. 105-50   Pawnbrokers.

    G.S. 105-53   Peddlers, itinerant merchants, and specialty market operators.

    G.S. 105-55   Installing elevators and automatic sprinkler systems.

    G.S. 105-58   Fortune tellers, palmists, etc.

    G.S. 105-65   Music machines.

    G.S. 105-66.1   Electronic video games.

    G.S. 105-80   Firearms dealers and dealers in other weapons.

    G.S. 105-89   Automobiles, wholesale supply dealers and service stations.

    G.S. 105-89.1   Motorcycle dealers.

    G.S. 105-90   Emigrant and employment agents.

    G.S. 105-102.5   General business license.

    (b)        Telecommunications Restriction. - A county may not impose a license, franchise, or privilege tax on a company taxed under G.S. 105-164.4(a)(4c).

(1973, c. 822, s. 1; 1996, 2nd Ex. Sess., c. 14, s. 22; 2001-430, s. 16; 2014-3, s. 12.3(b).)