§ 160A-211. Privilege license taxes.
§ 160A‑211. Privilegelicense taxes.
(a) Authority. Exceptas otherwise provided by law, a city shall have power to levy privilege licensetaxes on all trades, occupations, professions, businesses, and franchisescarried on within the city. A city may levy privilege license taxes on thebusinesses that were formerly taxed by the State under the following sectionsof Article 2 of Chapter 105 of the General Statutes only to the extent thesections authorized cities to tax the businesses before the sections wererepealed:
G.S. 105‑36 Amusements Manufacturing, selling, leasing, or distributing moving picture films.
G.S. 105‑36.1 Amusements Outdoor theatres.
G.S. 105‑37 Amusements Moving pictures Admission.
G.S. 105‑42 Privatedetectives and investigators.
G.S. 105‑45 Collectingagencies.
G.S. 105‑46 Undertakersand retail dealers in coffins.
G.S. 105‑50 Pawnbrokers.
G.S. 105‑51.1 Alarmsystems.
G.S. 105‑53 Peddlers,itinerant merchants, and specialty market operators.
G.S. 105‑54 Contractorsand construction companies.
G.S. 105‑55 Installingelevators and automatic sprinkler systems.
G.S. 105‑61 Hotels,motels, tourist courts and tourist homes.
G.S. 105‑62 Restaurants.
G.S. 105‑65 Musicmachines.
G.S. 105‑65.1 Merchandisingdispensers and weighing machines.
G.S. 105‑66.1 Electronicvideo games.
G.S. 105‑74 Pressingclubs, dry cleaning plants, and hat blockers.
G.S. 105‑77 Tobaccowarehouses.
G.S. 105‑80 Firearmsdealers and dealers in other weapons.
G.S. 105‑85 Laundries.
G.S. 105‑86 Outdooradvertising.
G.S. 105‑89 Automobiles,wholesale supply dealers, and service stations.
G.S. 105‑89.1 Motorcycledealers.
G.S. 105‑90 Emigrantand employment agents.
G.S. 105‑91 Plumbers,heating contractors, and electricians.
G.S. 105‑97 Manufacturersof ice cream.
G.S. 105‑98 Branchor chain stores.
G.S. 105‑99 Wholesaledistributors of motor fuels.
G.S. 105‑102.1 Certaincooperative associations.
G.S. 105‑102.5 Generalbusiness license.
(b) Barbershop andSalon Restriction. A privilege license tax levied by a city on a barbershopor a beauty salon may not exceed two dollars and fifty cents ($2.50) for eachbarber, manicurist, cosmetologist, beautician, or other operator employed inthe barbershop or beauty salon.
(c) Prohibition. Acity may not impose a license, franchise, or privilege tax on a person engagedin any of the businesses listed in this subsection. These businesses aresubject to a State tax for which the city receives a share of the tax revenue.
(1) Supplying pipednatural gas taxed under Article 5E of Chapter 105 of the General Statutes.
(2) Providingtelecommunications service taxed under G.S. 105‑164.4(a)(4c).
(3) Providing videoprogramming taxed under G.S. 105‑164.4(a)(6).
(d) Repealed by SessionLaws 2006‑151, s. 12, effective January 1, 2007. (R.C., c. 111, s. 13; 1862,c. 51; Code, s. 3800; Rev., s. 2924; C.S., s. 2677; 1949, c. 933; 1971, c. 698,s. 1; 1996, 2nd Ex. Sess., c. 14, s. 23; 1998‑22, s. 12; 2001‑430,s. 17; 2006‑151, s. 12.)