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Search the Privilege License Tax Schedule by Alpha
Sec. 11-24. Taxes enumerated.
On the trades, professions, agencies, business operations and other subjects set out in
this section, the following taxes shall be levied and collected:
A
(1) Abattoirs. (a slaughterhouse)
See Merchants tax (subsection (137)). Every person engaged in the business of
operating an abattoir.
(2) Advertising. (G.S. 105-86) No person shall distribute
handbills, circulars, dodgers, pamphlets, cards or pictures or any advertising material of
any kind by placing the material in or upon any motor vehicle standing or parked on a City
street or upon vehicles parked on City owned properties. Materials may be placed on
private property only after first securing written permission from property owner.
Littering is against the law and violators will be subject to prosecution as a misdemeanor.
(a) Advertising Agency. Includes Radio & TV.
See Service (subsection (188)). There will be a maximum cap of $200.
(b) Advertising Outdoor. (G.S.105-86) Construction,
repairing, repainting or erecting any sign on walls, buildings, roofs, or hanging
supported sign over streets or sidewalks, any and all such work in which is used ladders
of scaffoldings. This license does not include sign painting or billboard and bulletin
advertising. See (subsection (171)) per annum…..35.00
Not applicable to theatres taxed by G.S. 105-37 where permission of
owner has been secured
(c) Distributing Handbills, or Printed Material for
commercial or promotional purposes on private property:
per day…..3.00
per annum…..20.00
(d)
Reserved.
(e)
Reserved.
(f) Advertising Not Otherwise
Specifically Taxed, see Service (subsection (188)). There will be a maximum cap of
$200.
Political signs and all advertisements must comply with City codes and
regulations including the sign ordinance and all laws pertaining to litter. No fee is
required for political signs.
(3) Agents. Manufacturer’s Agents or Representatives
and/or Sales Offices (not stocking merchandise or goods) See Service (subsection (188)).
There will be a maximum cap of $200.
(a) Collecting and Claim Agencies. (G.S. 105-45)
Every person operating for profit a collection agency for the purpose of collecting
invoices, notes, or indebtedness from one person in favor of another. (not applicable to
licensed attorney), per annum…..50.00
(b) Emigrant Agents. (G.S. 105-90), Every person
engaged in the business of procuring laborers for employment outside of the state, per
annum…..50.00
(c) Employment Agencies. (G.S. 105-90) Every
person operating a business of securing employment for another person for a fee or
commission, per annum…..100.00
(4) Amusements and Games. (G.S. 105-37.1; 105-102.5)
(Includes, athletic contests, animal shows, for profit dances, race tracks) also see
General Business (subsection (94-g)). Every person, firm or corporation engaged in the
business of giving, offering or managing any form of entertainment, games or amusement not
otherwise taxed or specifically exempted in this Article for which an admission is charged.
per annum…..25.00
Dance Halls (permit required from City Manager). see Chapter 4
"Amusements" for additional information.
Dances and other amusements actually promoted and managed by civic or
religious organizations, centers for the performing and visual arts and private public
secondary schools and other non-profit groups as defined in Sec 11-10 are exempt and shall
not be subject to the license tax imposed by this section.
(5) Arcades.
(G.S. 105-130.11) See General Business
(subsection (94g))
(6) Antique Furniture and Oriental Goods. See
Merchants tax (subsection (137)). Every person dealing in antique furniture (also
includes those persons who advertise as Antique Dealers).
(7) Reserved.
(8) Assembly and Finishing Plants. See Merchants tax
(subsection (137)). Assembling automobile or truck parts into automobile or truck and
finishing same ready for market.
(9) Automobile, Truck, Motorcycle Dealers and Service Stations:
(a) Automobile Service Stations and Repair Garages. (G.S. 105-89(a)).
Every person engaged in the business of servicing, storing, etc, or in selling tires,
batteries, accessories, fuels, lubricants, and auto radios per annum…..12.50
(b)
Reserved.
(c) Automotive Equipment and Supply Dealers at
Wholesale. (G.S.105-89(b)). Every person engaged in the business of
buying, selling, or distributing automotive accessories, including auto radios, batteries,
parts, tires, and other automotive supplies at wholesale, per annum…..37.50
If wholesale tax levied, no additional tax imposed for operating
service station.
(d) Auto Dealer. (G.S.105-89(c)) Every
person engaged in the buying, selling, distributing, servicing, storing motor vehicles,
trailers, other automotive accessories/supplies. per annum…..25.00
(e) Transient Auto Dealers. Persons dealing in
used motor vehicles exclusively are liable for tax set out above. If the business is of a
seasonal, temporary, transient, or itinerant nature, the tax shall be for each location,
per annum…..300.00
(f) Auto Body, Truck and Wagon Builders. See
Merchants tax (subsection (137)). There will be a maximum cap of $200.
(g) Auto and/or Truck Rental and Lease.
(including U-Hauls) Every person, firm or corporation engaged in the renting/leasing of
autos or trucks. See Service (subsection (188)). There will be a maximum cap of
$200.
(h) Auto Cleaning or Refinishing. See Service
(subsection (188)). There will be a maximum cap of $200.
(i) Auto Towing and/or Wrecking. See Service
(subsection (188)). There will be a maximum cap of $200.
(10) Awning, Tent Makers or vinyl siding. See
Merchants tax (subsection (137)). Every person operating any business of making,
selling or installing awnings, vinyl siding, or erecting tents.
(11) Armored Car and Courier Service. See Service (subsection (188)).
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(12) *Bakeries, and/or Candy Manufacturers, Bakery Products.
See Manufacturer (subsection (137)). Every person engaged in the manufacture of,
selling and soliciting orders for a general line of bakery products, and/or delivery of
bread, cakes, pies, within the City.
(13) Bankrupt Close-out or Fire Stock Sales. See sec.
11-1; 11-14. Itinerant salesmen, peddlers, or merchants who shall expose for sale
either on private property (including in a house rented temporarily for that purpose) any
goods, wares or merchandise, bankrupt stock, or fire stock (existing regular merchants are
exempt from this provision if they already have a license)....450.00
(14) Reserved.
(15) Reserved.
(16)
Barber/Beauty Shops:
(a) Barber Shops and Beauty Parlors: (G.S.
105.75.1) Every person engaged in the business of conducting a barber shop or parlor, or
other shop of like kind, for each barber, manicurist, cosmetologist, beautician, or other
operator employed in such barber shop or beauty shop or parlor, per annum…..2.50
(b) Barber Colleges or Beauty Colleges, See Service
(subsection (188)). There will be a maximum cap of $200.
(17) Reserved.
(18) Beer and Wine, Retail. (G.S. 105-113.77,78)
not prorated; must provide a copy of their permanent and/or temporary ABC permit before a
City license will be issued.
License period: May 1 through April 30 each year. Penalty begins May 2nd.
(a)
Beer:
On-premises, per annum…..15.00
Off-premises, per annum…..5.00
(b)
Wine:
On-premises, per annum…..15.00
Off-premises, per annum…..10.00
(19) Beer and Wine, Wholesale. (G.S. 18-69) License
period: May 1 through April 30 each year. Penalty begins May 2nd.
Beer, per annum…..37.50
Wine, per annum…..37.50
Wholesale sale of wine and beer by same license, per
annum…..62.50
(20) Bicycles.
See General Business (subsection
(94a)).
(21)
Reserved.
(22) Billiard and Pool Tables. See General Business
(subsection (94a)). Applicants must apply for and be granted approval from City
Council, before a license will be issued. For "only one" billiard table, an
application is not required.. per location…..25.00
(23) Blacksmith Shops. See Service (subsection (188)).
There will be a maximum cap of $200.
(24) Boardinghouses. (See Hotels and Restaurants). Every
person serving for pay within a residence at least one meal a day for as many as ten (10)
people, shall be classified as a boarding house operator. and shall pay a license tax per annum …..$1.00 per room; minimum of $10.00
(25) Reserved.
(26) Book Store. See Merchants tax (subsection (137)).
(27) Cable or Pipelines. (exception utilities -
electric, natural gas, water/sewer lines see G.S. 105 116). Laid in or across any
public street, sidewalk or alley, shall pay a annual tax 10¢ per lineal foot of such pipe
line or cable. Provided, however, that no such pipe line or cable shall be laid without
first obtaining a license or permit by the City Council. The license or permit may be
granted or refused at the discretion of the Council, in the interest of public safety or
convenience.
(28) Bowling Alley.
See General Business (subsection
(94c)).
(29) Boxing. See Wrestling (subsection (233)).
(30) Brick Dealers.
See Merchants tax (subsection
(137)).
(31) Brokers,Agents or Factors Buying or Selling.
(includes taking orders for same).
See Service (subsection (188)).
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(32) Cabinet Makers and Carpenters. See Service (subsection (188)). There
will be a maximum cap of $200.
(33) *Catering. See Service (subsection (188)).
There will be a maximum cap of $200.
(a) Catering (by truck and/or other vehicle).
Selling
tobacco, soft drinks, wrapped sandwiches and prepared foods (does not include sale of ice
cream).....50.00
(34) *Cafes, Restaurants, Cafeterias, Lunch Stands. (G.S.
105-62). Every person engaged in the business of operating a restaurant, cafe, cafeteria,
hotel with dining service on the European plan, drug store or lunch stand, or other place
where prepared food is sold:
(a)
Reserved.
(b)
Minimum Fee. (0-4 seats) per annum.....25.00
(c) Seating CapaCity of Five or More Seats. per
annum.....42.50
(d) Take-out Orders (Only) Are to be Based on Gross Sales.
See Merchants tax (subsection (137)).
(e) Where Food is Sold With No Seats.
See
Merchants tax (subsection (137)).
(35)
Candy or Confectionery
Manufacturer.
See Manufacturer (subsection
(130)).
(36) Reserved.
(37) Carnivals Companies. (G.S. 105-39). See Amusements
(Chapter (4) not prorated). Every person engaged in carnival business or a show of like
kind, per day .....50.00
(a) For Riding Devices
which are not a part of, nor used
in connection with any carnival company, each device, per day.....5.00
(38) Carpet or Rug Cleaning. See Service (subsection (188)).
(39) Chain Stores or Branch Establishments. (G.S. 105-98). Every
person engaged in the business of operating under the same general management two (2) or
more stores where merchandise is offered for sale at retail shall be deemed a branch or
chain store operator and shall pay a license tax, for each such store (principal office or
main store in state exempt), per annum.....50.00
(Such tax shall be in addition to any other tax paid; not be
pro-rated.)
(40) Chimney and Stove Cleaners. See Service
(subsection (188)). There will be a maximum cap of $200.
(41) Circuses, Menageries, Wild West, Dog, Pony Shows and Rodeos.
(G.S. 105-38). Every person engaged in the business of exhibiting performances, such
as circuses, menageries, wild west shows, or other similar exhibitions. Available sanitary
facilities must be approved by the board of health. (not prorated) per day.....25.00
(42) Reserved.
(43) Cleaners.
(G.S. 105-74). See Dry Cleaners
(subsection (64)).
(44) Reserved.
(45) Cold Storage Plants or Freezer Lockers. See
Merchants Tax (subsection (137)). Every person operating a cold storage plant wherein
anything is stored for compensation.
(46) Communication, Leasing, Sales, Installation. See Service
(subsection (188)).
(47) Contractors /Subcontractors, Construction Companies and
Developers. See Service (subsection (188)). There will be a maximum cap of $200.
Anyone who shall engage in constructing, developing, or superintending the
construction of any building structure or make improvements for a fee (not being his own
property) in the City costing $100 or more, shall be deemed and held to have engaged in
the business of a building contractor or subcontractor and shall be required to obtain a
business license for "Service." If the building contractor holds a state
privilege license (authorized state license number must be provided) G.S. 105, or
can quality under the former statute per annum.....10.00
A licensed contractor shall not permit the use of his/her license by
any other person. In addition, a licensed contractor shall not authorize permits to be
obtained or allow his/her license number to appear on permits except for work over which
he/she will provide general supervision until completion of work.
(48) Community Antenna Television Systems.
See
Merchants tax (subsection (137)).
(49) Reserved.
(50) Reserved.
(51) Reserved.
(52) Coupons or Coupon Books. Subject to trading stamp
license (cash and/or money order only).....200.00
(53) Reserved.
(54) Creameries or Dairies. See Merchants tax
(subsection (137). Every person operating a creamery within the corporate limits of
the City or operating outside the corporate limits of the City but making deliveries
within the corporate limits of the City.
(55) Crossties. See Poles, crossties, gum logs, or
similar articles. See Merchants tax (subsection (137)).
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(56) Dance Studio. See Service (subsection (188)).
There will be a maximum cap of $200.
(57) *Child Care Centers. (G.S. 105-60). See
Service (subsection (188)). Every person engaged in the business of caring for six (6)
or more children not related by blood or marriage to, or not the legal wards or foster
children of the operator, by operating a nursery, day care center, day school,
kindergarten or other related child care facility, shall obtain a license and pay for such
license the following tax for each place of business. (Approval by the Salisbury Fire
Department and the Rowan County Building Inspector, Rowan County Health Department is
required prior to the issuance of this license or renewal thereof.)
Non-profit child care centers (see Section 11-10 Exemptions) shall not
be required to obtain a license if they qualify as tax exempt non-profit by the Federal
Government.
(58) Delivery Service. See Service (subsection (188)). There
will be a maximum cap of $200.
(59) Dental Laboratories, Dental Supplies.
See
Merchants tax (subsection (137)).
(60) Reserved.
(61) Directories and Maps. (not prorated) Every person compiling and
selling directories per annum.....200.00
(62) Demolition. (bond required). See Service (subsection (188)).
There will be a maximum cap of $200.
(63) Reserved.
(64) Dry Cleaners, Pressing Clubs and Hat Blockers. (G.S.
105-74). Every person operating a dry cleaning plant, pressing club or hat-blockers
within the corporate limits See Laundries (subsection (122). per annum.....50.00
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(65) Electric Light Companies. (G. S. 105-116) See
Utilities (subsection (222)) for tax.
(66) Electricians. (G.S. 105-91). Every person firm or
corporation installing electrical equipment, fixtures and wiring in or upon the customer's
premises per annum.....50.00
(67) Electronic Video Games. (G.S. 105-66.1). Every
person, firm or corporation engaged in the business of owning or operating machines that
play electronic video games when a coin or other thing of value is deposited in the
machines, each machine, per annum.....5.00
(Note: An application for a license shall include the serial number of
the machine operated. A video decal will be issued upon purchase of license and must be
affixed to the machine in a conspicuous place. No person may allow an unlicensed video
game machine in a place of business occupied by that person. Licenses issued under this
section are not transferable from one machine to another.)
For the purposes of this section, a person, firm, or corporation is
"engaged in the business of owning an electronic video game machine" if he owns
the machine and locates it in his own place of business; and a person, firm, or
corporation is "engaged in the business of operating an electronic video game
machine" if he locates, exhibits, displays, or permits to be exhibited or displayed
an electronic video game machine in a place of business other than his own.
(68) Elevators and Automatic Sprinkler Systems. (G.S.
105-55). Selling and installing. Must be certified and approved by the City Fire
Marshall. Every person engaged in selling and installing elevators and/or automatic
sprinkler systems. per annum.....100.00
(69) Reserved.
(70) Employment Agencies.
See agents and agencies
(subsection (3)) for tax.
(71) Engravers and Lithographers. See Merchants tax
(subsection (137)). Every person engaged in engraving or lithographing.
(72) Express Companies. Motor and Railway State
Revenue Act GS 105-118. Every express company doing business in the corporate limits
per annum.....75.00
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(73) Fertilizer Plants. Wholesale dealers in or
manufacturers of fertilizer maintaining or operating plants outside of the City and who
maintain offices within the City; any person selling, maintaining offices with the City,
or any person selling fertilizers and having or maintaining an office or place of business
or private warehouse for storage of fertilizers in City (See Manufacturer subsection
(130)).
(74) Fertilizer, Manipulators or Mixers of Fertilizer.
See
Service (subsection (188)).
(75)
Film Processing and Film Sales. See Merchants tax
(subsection (137)).
(76) Firearms and other weapons. (G.S. 105-80). See pawn
broker subsection (142).
(a) Firearms, sale and/or manufacturers including, but not
limited to rifles, handguns (pistols) and metallic cartridges, shotguns, etc. per
annum.....50.00
(b) Dealers in bowie knives, dirks, slingshots, loaded canes,
iron or metallic knuckles or similar weapons. per annum.....200.00
(c) Metallic Cartridges only.....5.00
(77) Fireworks. Retail or Wholesale. (Fireworks,
etc. must be state approved).
(a) As a Regular Merchant, See Merchants tax
(subsection (137)). There will be a maximum cap of $200.
(b) As an Itinerant Merchant, (subsection (116)).
(78)
Reserved.
(79) Fish. (including shellfish) See Merchants
tax (subsection (137)). There will be a maximum cap of $200. Every person engaged in
the business of soliciting orders for, selling and/or delivering fish, shrimp or other
shellfish within the City at retail or wholesale from a truck, van or other vehicle shall
pay a tax for each vehicle.
(80) Flea Markets.
See Specialty Markets (subsection
(198)).
(81) Floor Finishers. See Service (subsection (188)).
(82)
Flour or Grist Mills. See Manufacturer (subsection
(130)).
(83) Fortune-tellers, Clairvoyants and Similar Trades.
Every fortune-teller, clairvoyant or person following a similar trade, per
annum.....750.00
(84) Foundry, Machine Shops, Assembling, Finishing and
Distributing Materials. (old scrap brass, copper or lead) and Equipment. See Service
(subsection (188)). There will be a maximum cap of $200.
(85)
Franchise Taxes. See Utilities (subsection (222)).
(86)
Fresh Meats. See Merchants tax (subsection (137)).
(87)
Reserved.
(88) Fruit, Vegetable Dealers, Wholesalers.
See
Merchants tax (subsection (137)).
(a) Peddler selling from truck, van or other vehicle.
See Itinerant Merchant (subsection (116)).
(89) Funeral Directors. (G.S. 105-46). See Undertakers
(subsection (220)).
G
(90)
Game Machines. See General Business (subsection (94g)).
(91) Gas Companies. (G.S. 105-116) See Utilities
(subsection (190)) for tax.
(92) Gasoline, Benzine. (G.S. 105-72). Lubricating Oil
and Greases, and Fuel Oil and other heating and cooking fuels per annum.....50.00
(93) Gasoline Engines. (lawnmowers, etc.) See Merchant tax
(subsection (137)). There will be a maximum cap of $200. Every dealer or
manufacturer's agent for gasoline engines.
(94) General Business:
(a) Bicycle Dealers. (G.S. 105.49) Selling bicycles, bicycle
supplies, accessories per annum.....25.00
(b) Billiard-Pool Tables. (G.S. 105.64).Operated by slot or otherwise.
per annum.....25.00
(c) Bowling Alley. (G.S. 105.64.1).Operating a bowling alley(s)of like
kind per annum.....10.00
(d) Campground. (G.S. 106.61.1) Operating campground,
trailer park, tent camping area, or similar place for profit, advertising in any manner
for transient patronage. per annum.....12.50
(e) Ice Cream Retailers. (G.S.105-102.5).
Manufacturing ice cream using freezer equipment and selling the ice cream at retail. For
the purpose of this subdivision, "ice cream" means ice cream, frozen custards,
sherbets, water ices, yogurt, and/or similar frozen products. per annum.....2.50
(f) Pianos and Stereos (G.S. 105.82) as a regular
Merchant; not an Itinerant: selling, offering, ordering for sale, repairing, or servicing
pianos, organs, record players, records, tape players, tape cartridges designed for use in
tape players, television sets, television accessories or repair parts, including radios
designed for exclusive use in motor vehicles per annum.....5.00
(g) Pinball Machines, Merry-go-round. (G.S. 105-102.5)
Operating a bagatelle table, merry-go-round, other riding device, hobbyhorse,
switchback railway, shooting gallery, swimming pool, skating rink, other amusement of like
kind, or a place for other games or play with/without name (unless used solely and
exclusively for private amusement or exercise) at a permanent location. See Slot machines
(subsection (196)). per annum…..25.00
(h) Sundries Food, Drink, Tobacco Dispensers. (G.S.
105.102.5) Tobacco, soft drinks and/or wrapped sandwiches. per annum.....4.00
(i) Video Stores. (G.S. 105.36) (Can also be charged on gross
receipts for rentals of games such as Nintendo). Selling, leasing, furnishing, and
distributing movies including video movies, for use in places where no admission fee is
charged per annum.....25.00
(95) Golf Courses. (including Miniature Golf) operated
for profit inside the City limits. Each location per annum.....25.00
(96) Gunsmiths and Locksmiths. See Service (subsection
(188)).
(97) Reserved.
H
(98)
Reserved.
(99) Hairdressers. (G.S. 105-75).
See Barber shops and
Beauty shops (subsection (16)).
(100)
Reserved.
(101)
Reserved.
(102)
Reserved.
(103)
Health Massage/Bodywork Therapist. See Service
(subsection (188)). State licensed physical therapists are exempt.
(104) Heating and Cooling Contractors. (G.S. 105-91).
Every person, firm or business engaged in the business of a plumber, installing plumbing
fixtures, piping or equipment, steam or gas fitter or installing hot heating systems per
annum.....50.00
(105)
Reserved.
(106) Hotels, Motels, Tourist Courts and Tourist Homes.
(G.S. 105-61). Every person, firm or corporation engaged in the business of operating
any hotel, motel, tourist court, tourist home or similar place advertising in any manner
for transient patronage, or soliciting any such business in the City, shall apply for and
procure a license (to include bed and breakfast) per:
(a) Room, per annum.....1.00
(b) Minimum tax .....25.00
(107) House Moving and/or Demolition. See Service (subsection
(188)). There will be a maximum cap of $200. See description City of Salisbury (bond
requirement).
(108) Reserved.
(109) Hypnotists.
(a) As a Regular Business. See Service (subsection
(188)).
(b) An Itinerant Hypnotist is one who operates out of a hotel or
other unconventional theatres or operating within a regular theatre when a special fee or
additional admission charge is made, per week.....300.00
I
(110)
Ice Cream Dealers and Manufacturers.
(a) Wholesale. (G.S. 105-97) Every person engaged
in manufacturing or distributing ice cream at wholesale), per annum.....12.50
(b)
Ice Cream Retailers. See General Business (subsection
(94e)).
(c) Retail from Vehicle. Ice cream and flavored ice
products (peddlers who retail per vehicle) per annum.. 75.00 with proof of insurance from
the Dept of Agriculture See Street Vendors (subsection (202)).
(111)
Reserved.
(112)
Reserved.
(113)
Reserved.
(114) Installation. Insulation, weather stripping, vinyl
siding, etc. See Service (subsection (188)) for tax. There will be a maximum cap of
$200.
(115) Irrigation Systems. Selling, servicing and/or
installing irrigation devices for the purpose of landscaping.
See Service (subsection
(188)). If a state licensed plumber only required a plumbers license.
(116) Itinerant Merchants and Salesmen. See Peddlers
(subsection (163)) and Article 32 of G.S. Chapter 66) and Specialty Market Operators
(subsection (198)). Peddlers are not prorated, as they are temporary merchants.) Cash
or money order only. Peddlers may not litter, and if determined to do so, may be
prosecuted to the fullest extent of the law.
(Farmers selling their own products with
"Growers Certificate" are exempt from any fees)
(a) Retail. Itinerant salesmen or merchants who shall
expose for sale any produce, goods, wares, or merchandise in the City, and not being a
regular merchant (as under subsection (137))..per annum.....100.00
(b) Itinerant Dealers in Antique Furniture or Oriental Goods,
per annum……………300.00
(c) Wholesale Itinerants. See Fruit (subsection (88)) and
Specialty Market Operators (subsection (198)).
Any salesman or merchant offering for sale (from a stand or parked
vehicle where goods are displayed) produce, goods, wares and merchandise shall be deemed
an itinerant within the meaning of this section who conducts the business within the City
for any period of time less than 6 consecutive months
(Health Dept permit is required for sale of cooked, grilled,
barbecued, etc fresh meats to the public; can sell once a month for two (2) consecutive
days only).
It shall be unlawful for any person to establish a location upon any
public street, sidewalk, right-of-way, plaza park or City-owned or leased property for any
period of time, or use such property or any part there of as a location for or as a place
of business for selling or offering for sale products or merchandise of any kind, except
as otherwise provided in this code. See Definition "Peddling as a Nuisance"
Sec. 13-1. See peddler policy (subsection (163)) of this section.
(The provisions of this section shall not apply to persons who sell
books, periodicals, printed music, ice, wood for fuel, or fish, beef, mutton, pork, bread,
cakes, pies, dairy products, poultry,
eggs, livestock or articles made or produced
by the individual offering such articles for sale, but shall apply to medicines, drugs, or
articles acquired or assembled.)
J
(117) Janitorial Cleaning Service. See Service
(subsection (188); fee schedule (137)). There will be a maximum cap of $200. Washing
or cleaning windows or cleaning buildings (includes high pressured steam wash.)
(118) Jewelry and Watch Repair. See Service
(subsection (188)). There will be a maximum cap of $200.
(119)
Reserved.
K
(120) Reserved.
L
(121) Landscape Contractor. See Service (subsection
(188); fee schedule (137)). There will be a maximum cap of $200.
(122) Laundries. (G.S. 105-85). Every person, firm or
corporation engaged in the laundry business or similar type business, where steam,
electriCity, or other power is used, or who engages in the business of supplying or
renting clean linen or towels or wearing apparel To include coin operated washers and
dryers.. per annum.....50.00
(Note: This license is in addition to dry cleaning or pressing clubs
under subsection (64).
(123) Reserved.
(124) Reserved.
(125) Loan Companies. (G.S. 105-88). Persons, firms or
corporations lending money on personal securities such as household and kitchen articles,
watches, jewelry, automobiles, etc. by mortgage, pledge or otherwise. per annum.....100.00
(Not applicable to banks, building and loan associations, for banks,
and credit unions(includes those who originate necessary paper work), or to loans on real
estate or to pawnbrokers).
(126) Lounges, Taprooms, Bars, or similar business (where
no prepared meals are provided) per annum.....100.00
(Any business subject to the tax under, Nightclubs (subsection
(151)) shall not pay this tax, unless the lounge, taproom or bar is located in another
room and/or not as a part off the restaurant.
(127) Lunch Counters and Stands. (G.S. 105-62). See
Restaurants (subsection (34)). If the establishment has no "seats" See
Merchants tax (subsection (137)).
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(128) Machine Shops. See Merchants tax (subsection (137)).
(129) Magazines. (G.S. 105-78). See Merchants tax
(subsection (137)). Publications by schools or non-profit organizations are exempt.
(130) Manufacturers. See (subsection (137)). The
maximum shall not exceed.....$3,000.00
(131)
Reserved.
(132)
Reserved.
(133) Massage Parlors. (G.S. 160A-174) Article 26-A,
G.S. 14-202.10 - 14-202.12). Every person engaged in the business/like business. See
Service (subsection (188)). There will be a maximum cap of $200. Must have health
certificates. State licensed physical massage therapists and physical therapists are
exempt.
(134)
Reserved.
(135) Meats. (G.S. 105-70). Every person engaged in the
business of selling fresh meats at wholesale or operating a packing house. See
Merchants tax (subsection (137)). There will be a maximum cap of $200.
(136)
Reserved.
(137)
Merchants tax fee schedule.
(a)
Retail and/or Wholesale Merchants and Manufactures, are based on annual gross sales.
(b) (All) Service Companies (related companies or consultants); Janitorial
Cleaning,; Landscape and Child Care Centers are based on annual gross
receipts., (These are businesses or persons engaged in performing services where no goods,
wares or merchandise are sold)
For new businesses, the first year’s tax may be determined
by using an estimation based on one-half of the first year’s expected gross receipts.
See section 11-16(b).
Gross sales or receipts. Where the amount to be paid for a
license depends upon the amount of gross sales or receipts or other facts to be
ascertained, it shall be the duty of the person applying for a license to render to the
City Finance Director a sworn statement of such gross sales or receipts during the
preceding month, quarter or calendar year and such other and further proof as the Finance
Director may require before July 1st. Failure to submit gross sales or
receipts before July 1 may result in the billing of the maximum amount allowed in this
section.
It shall be the duty of the person applying for a license to render to
the City Finance Director a sworn statement of such gross sales or receipts for the
preceding calendar or fiscal year and such other and further proof as the Finance Director
may require, before the first day of July. Failure to submit gross sales or receipts
before the first day of July may result in the billing of the maximum amount, allowed in
this section.
The City may review supporting documentation to substantiate gross
sales or receipts reported. Additional billings will result from under reporting gross
sales or receipts. Each person who conducts a business taxed under this article, whose
license is based on gross sales or receipts, shall keep all records and books necessary to
compute his tax liability.
Any information gained by the City as a result of any investigations,
hearings and the like, as acquired or authorized by this article, shall be confidential,
except for official purposes and except in accordance with proper judicial order or as
otherwise provided by law, and it shall be unlawful to divulge such information; provided,
however, the City Finance Director may disclose to the state commissioner of revenue or
his duly authorized agent all such information and right to inspect.
FEE SCHEDULE:
(1.) Not exceeding $10,000.00 (minimum)..... 25.00
(2.) More than $10,000.00 and not more than $20,000.00.....30.00
(3.) More than $20,000.00 and not more than $30,000.00.....45.00
(4.) More than $30,000.00 and not more than $40,000.00.....60.00
(5.) More than $40,000.00 and not more than $50,000.00.....75.00
(6.) More than $50,000.00 and not more than $60,000.00.....90.00
(7.) More than $60,000.00 and not more than $70,000.00.....105.00
(8.) More than $70,000.00 and not more than $80,000.00.....120.00
(9.) More than $80,000.00 and not more than $90,000.00.....135.00
(10.) More than $90,000.00 and not more than $100,000.00.....150.00
More than $100,000.00 $150.00 (plus, 0.225 each additional $1,000 in
excess of $100,000.00)
(No privilege license tax based on gross receipts shall exceed
$3,000.00; also see Chain Stores (subsection (39)).
(138) Merry-Go-Rounds, etc. (G.S. 105-66).
See General
Business (subsection (94g)).
(139) Metallic Cartridges. (G.S. 105-80), Every dealer in metallic
cartridges, per annum..5.00
(140) Miscellaneous. Every person engaged in any
business, trade, profession or other undertaking which is not specifically taxed herein
and not exempt by state law or by ordinance shall be taxed under
Service (subsection
(137)).
(141) Motorcycle Dealers. (G.S. 105-89.1). Every person
engaged in the business of selling, buying, or distributing motorcycles or motorcycle
accessories), may also handle bicycles and bicycle supplies without additional tax, per
annum.....12.50
(142)
Reserved.
(143) Motor Vehicle Dealers. GS 105-89(c). See Automobile
Dealer (subsection (9(d)) for tax.
(144) Moving Pictures and Theatres.
(G.S. 105-37).
(a) Every Person Engaged in the Business of Operating a
Moving Picture Show for compensation, each screen, per annum.....200.00
(b) Drive-in Theatres. (Not allowed in City limits) per annum.....100.00
(c) Every Person Engaged in the Business of making Television Commercials or
Movies for compensation. See Service (subsection (137)b) with a cap of $200.
(145)
Reserved.
(146) Music Machines. (G.S. 105.65). Each machine, per
annum.....5.00
(147) Musical Instruments. (G.S. 105-82).
See General
Business (subsection (94f)).
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(148) Reserved.
(149) Newspaper Contests. (G.S. 105-71). See Merchants
tax (subsection (137)). Every person who conducts contests and offers prizes or other
compensation to obtain subscriptions to newspapers or magazines
(150) Newspapers and/or Newspaper or Magazine stands, Publishers, Distributors
etc. See Merchants tax (subsection (137)). There will be a maximum cap of $200.
(151) Nightclubs. See Service (188)). There will be a
maximum cap of $200. Every person, firm or corporation engaged in the business of
operating an establishment where food or drinks are dispensed and exhibitions,
performances, or other forms of entertainment are provided, including topless waitresses,
dancers or employees.
If applicable, owners must apply for and receive a "dance
hall" permit from the City manager; must comply with the "adult
entertainment", section of the Salisbury City code; must have received all required
Beer/Wine permits from the state of N.C., etc.
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(152) Oil Dealers in Illuminating, Lubricating and or Fuel Oils.
(G.S. 105-72).
(a) Gasoline, Benzine and Other Products of Like Kind per
annum.....50.00
(b) Or, On Each Tank Wagon or Truck Operated on the Public
Streets a tax of.....25.00
(153) Outdoor Advertising. (G.S. 105.86).
See
Advertising (subsection (2a)) for tax.
(154) Reserved.
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(155) Packing Houses. (G.S. 105-70). See Meats
(subsection (135)).
(156) Painting Contractor. Every person engaged in
business as a painting contractor or subcontractor, See Service (subsection (188)).
There will be a maximum cap of $200.
(157) Reserved.
(158) Paper Hanging. and Plaster contractors. Every
person engaged in business of hanging paper and wall coverings, See Service (subsection
(188)). There will be a maximum cap of $200.
(159) Parking Lots. See Service (subsection (188)).
There will be a maximum cap of $200.
(160) Reserved.
(161) Pawnbrokers. (G.S. 105 80, 91-a) See Firearms
(subsection (76)). Every person engaged in business as a pawnbroker. May also be charged
Merchants Tax if selling unclaimed or other retail items. See per annum….275.00
(162) Reserved.
(163) Peddlers. (Article 32 of G.S. Chapter 66)
Itinerant peddler (see section (116)). Cash or money order only; not pro-rated.
Peddlers may not litter and if are determined to do so, may be prosecuted to the fullest
extent of the law.
Peddlers may not possess and/or sell goods, wares or merchandise,
such as "poppers" and "silly string" or any thing else that would be a
safety hazard and/or nuisance to others. Offenders will be considered in violation of
their Privilege License and removed from the street and charged with selling goods
illegally.
Every person who shall carry from place to place any goods, wares or
merchandise and sell or offer to sale or barter the same at retail shall be deemed
peddlers (excepting, however, dealers with an established warehouse or place of business
within the City and those selling to merchants for resale and itinerants as defined in
(subsection (102)) and shall pay privilege license taxes as follows:
(a) Peddlers on Foot, (must carry goods with them) per
annum.....10.00
(b) Reserved.
(c) Mobile Peddlers (goods carried in a vehicle) propelled by
motor or other power for each vehicle:.....25.00
(d) One Day Only-Special Event must have a license permit.
(1) Parade Walking Vendors (must wear peddler decals
on their apparel for identification by law enforcement, fire dept inspectors, etc; must
sell from carts on sidewalks behind crowds...... 50.00
(2) Parade Food Vendors (must set up in designated
areas only) ..... 50.00.
Subject to Health Department permits and requirements for "food
handling".
(3) Parade Non-profit Organization Vendors are also
subject to the "one-day special event" permit (individuals or
organizations.....25.00
(4) All (non-parade) special event vendors (unless Specialty Market
(198)).....50.00
(5) For wholesale see "fruit and vegetable dealers" wholesale (subsection
(88)).
The Following Standard of Identification Applies to All Peddlers:
Violators will be considered unlicensed peddlers and will be selling goods illegally. A
stop order will be placed on these persons until their status has been verified.
(a) All vehicles will be issued a bumper decal upon issue of a peddler
or itinerant merchant license. All peddlers and itinerants will be required to place this
decal on the back bumper of their vehicle, where it will be visible to our license
inspector, and police department (Door-to-door and special-event peddlers will be required
to wear the sticker on clothing.)
(b) Reserved.
(Note: Not applicable to sale of books, periodicals, printed music,
ice, wood for fuel, or fish, beef, mutton, pork, bread, cakes, pies, dairy products,
poultry, eggs, livestock, or articles produced by the vendor offering them for sale, but
shall apply to medicines, drugs, or articles acquired or assembled.)
(164) Reserved.
(165) Pet Grooming Service. See Service (subsection
(188)). There will be a maximum cap of $200.
note : Photography is exempt by the State Revenue
Act. (except accessories frames, subsection (137)).
(166) Pianos and Stereos.
See General Business
(subsection (94f)).
(167)
Reserved.
(168) Reserved.
(169) Plastering Contractor. See Service (subsection (188)). There
will be a maximum cap of $200.
(170) Plumbing Contractors. (G.S. 105-91). Every person,
firm or business engaged in the business of a plumber, installing plumbing fixtures,
piping or equipment, steam or gas fitter or installing hot heating systems per
annum.....50.00
(171) Pool Tables. See General Business (subsection
(94b)).
(172) Precious Metals and Stones. See Merchants tax
(subsection (137)). Subject to approval by the police department. (G.S. chapter 66
(163-173) regulates the sale of gold or other precious metals permitted only in a
pawn shop or by a jeweler (Sale of gold not allowed in hotels, etc.).
(173) Printing Establishments. See Service tax
(subsection (137)).
(173-1) Private Cemeteries. See Service tax (subsection
(137) with a cap of $200.
(174) Promoters, Exhibits or Shows. See Service
(subsection (188)).
(a) Every person, organization or corporation engaged in the business
of presenting any type of consumer-oriented promotion, exhibition or show whose primary
source of revenue from said promotion, exhibition or show is ticket sales and/or space
rental, and which either private groups or the public is invited with or without an
admission charge, and at which goods, wares or merchandise are sold or offered for sale,
shall apply for and receive a license for each promotion, exhibition or show.(includes
organizational and/or membership drives or discounts are offered. See Nightclub
(subsection (151)).
(b) All exhibitors in any such promotion, exhibition or show shall be
exempt from license taxes under this chapter, if said license taxes are imposed upon them
solely by reason of sale or offer of sale of goods, wares or merchandise at any promotion,
exhibition or show for which tax required by this subsection has been paid.(See Specialty
Market subsection (198) or if the sponsoring organization or group is tax exempt.
(Sections (11-7)(11-10)).
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(175) Radios. See General Business (subsection (94f)).
(176) Recycling. See Service (subsection (188)) (G.S.
105-102). Rags, hides, waste paper, and solid waste recycling dealers. see (subsection
(197)).
(177) Rental Equipment. See Merchants tax (subsection
(137)).
(178) Repair Shop. See Service (subsection (188)).
There will be a maximum cap of $200. Every person engaged in business of operating
a repair shop (other than automobile service stations
(subsection 10-e)).
(179) Restaurants, Cafeterias, Lunch Stands. (G.S.
105-62). Every person engaged in the business of operating a restaurant, cafe, cafeteria,
hotel with dining service on the European plan, drug store or lunch stand, or other place
where prepared food is sold per location:
(a) Reserved.
(b) Minimum Fee. (0-4 seats) per annum.....25.00
(c) Seating CapaCity of Five or More Seats. per
annum.....42.50
(d) Take-out Orders (Only) Are to be Based on Gross Sales.
See Merchants tax (subsection (137)).
(e) Where Food is Sold With No Seats.
See Merchants tax
(subsection (137)).
(180) Riding Devices. (G.S. 105-66).
See General
Business (subsection (94g)).
(181) Roof Patchers or Repairers. See Service (subsection (188)). There
will be a maximum cap of $200. Every person engaged in the business of patching,
painting or repairing of roofs.(bond required).
S
(182) Reserved.
(183) Sandwiches, Wholesale Dealers. See Merchants tax
(subsection (137)). Every person engaged in the business of preparing and selling
sandwiches at wholesale.
(184) Reserved.
(185) Reserved.
(186) Security Dealer in Stocks. See Service
(subsection (188)). There will be a maximum cap of $200. Every person engaged
in the business of dealing in securities or as a stock or bond salesman, bond or futures
buyer, stockbroker, or who maintains a stock or bond house.
(187) Security Guard, Patrol and Guard Dog Services. See
Service (subsection (188)). There will be a maximum cap of $200.
(188) Service Companies or Consultants.
See fee
schedule (subsection (137)).
(189) Reserved.
(190) Reserved.
(191) Shoe Shops. Every person engaged in the business of
making or repairing shoes. See Service (subsection (188)). There will be a maximum
cap of $200.
(192) Shooting Galleries. (G.S. 105-102.5).
See General Business (subsection (94g)).
(193) Sign hangers and sign erectors. (G.S.
105-86) See Advertising Outdoor (subsection (2b)).
(194) Sign Painters. See Service (subsection (188)).
Doing any sign painting work not placed, hung or supported as described in sign
hangers’ license. This license is in addition to sign hanging or sign erecting when
such work is done.
(195) Skating Rinks and Swimming Pools.
See
General Business (subsection (94g)).
(196) Slot Machines and Slot Locks. No license tax shall
be charged upon or issued for an illegal slot machine under the state law,
but this schedule applies only to legally authorized machines. Locations must be made
available. Each panorama or other machine for the showing of small dimensional motion
pictures, with or without sound, and requiring a deposit of more than $0.09,
see
General Business (subsection (94b)).
(196-1) Soft Drink Bottling Companies. Every person engaged in the
bottling of soft drinks. See Merchant’s Tax (subsection (137)) with a cap of $200.
(197) Solid Waste Collectors. Every person engaged in the
private, commercial business of
collecting or hauling waste material for disposal. See
Service (subsection (188)).
(198) Specialty Market Operators and Craft shows. (G.S.
66.32) (not pro-rated) Engaging in the business of operating a specialty market
defined as "a person who rents space at a location other than a permanent retail
store, to others for the purpose of selling goods at retail or offering for sale at
retail. per annum.....200.00
(a) Vendors.-one who transports an inventory of goods to
a specialty market licensed under this statute and who, at that location displays the
goods for sale at retail, per annum.....25.00
(199) Sprinkler Systems "Fire Alarm Systems".
(G.S. 105-55 and 105-56). See Elevators, etc. (See subsection (68)); for
Irrigation Sprinklers Systems see (subsections (121) and (115)).
(200) Reserved.
(201) Storage or Transfer Warehouses. See Service
(subsection (188)). (To include mini-warehouse storage). Every person engaged in the
business of operating a warehouse, storage or transfer warehouse wherein anything not
belonging to the owner or operator of the same is stored for compensation
(202) Street Vendors. Not permitted in the downtown area
without special permission from the City Council; permitted on private property only
as long as it is in compliance with Health Department restrictions.
(203) Sundries. (G.S. 105-102.5) See Food or Drink
Dispensers) General Business (subsection (94h)).
(204)
Reserved.
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(205) Tailors. Every person engaged in the business of
operating a tailor shop. See Service (subsection (188)). There will be a maximum
cap of $200.
(206) Taxicabs. (G.S. 20-97). Must comply with Chapter
23 pertaining to taxicabs (enforced and managed by the police department). Application
must be made to the City Council for approval before a license will be issued. Every
person owning or operating a taxicab, each vehicle per annum.....15.00
(207) Telegraph Companies. (G.S. 105-119) Every
telegraph and wire service company engaged in business within the corporate limits per
annum.....50.00
(208) Reserved.
(209) Theatres, Shows, Promotions, Exhibitions not
otherwise specifically taxed per annum.....100.00
(210) Reserved.
(211) Reserved.
(212) Reserved.
(213) Reserved.
(214) Travel Agent or Agency. See Service (subsection
(188)). There will be a maximum cap of $200.
(215) Tree Surgeons. See Service (subsection (188)). There
will be a maximum cap of $200. (bond required).
(216) Reserved.
(217) Reserved.
(218) Reserved.
(219) Trucks. (G.S. 105-89).
See Automobiles, etc.
(subsection (9d)).
U
(220) Undertakers. (G.S. 105-46). Every person engaged in
the business of making funeral arrangements for and burial of the dead or in the retail
sale of coffins (embalmers are exempt G.S. 105-41), per annum.....50.00
(221) Upholsterers. See Service (subsection (188)). There will be
a maximum cap of $200.
(222) Utilities. (G.S. 105-116 reference January 1, 1947) Private
investor owned public utilities.
(a) Electric Companies, per annum.....800.00
(b) Gas Companies, per annum.....600.00
V
(223) Vending Machines.
See Sundries Food and Drink
Dispensers(subsection (94h)).
(224) Video Movie Stores. (Selling, leasing, furnishing
and/or distributing). See General Business (94i).
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(225) Warehouses.
See Service (subsection (188)).
(226) Weapons. (G.S. 105-80).
See Firearms (subsection
(76)); pawnbrokers (subsection (161)).
(227) Reserved.
(228) Welders. See Service (subsection (188)). There will
be a maximum cap of $200.
(229) Reserved.
(230) Wholesalers.
See fee schedule (subsection
(137)).
(231) Reserved.
(232) Reserved.
(233) Wrestling or Boxing Promoter. (G.S.105-37.1).
See Service
(subsection (188))
(234) Reserved.
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(235) Reserved.
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