(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formerly authorized by the following sections of Article 2 of Chapter 105 of the General Statutes before they were repealed: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.)
Last modified: March 23, 2014