Privilege License Fees

Each business located within the city limits of Morganton is required to maintain a current Privilege License with the City of Morganton. To avoid penalties, businesses must renew their licenses each year before August 1. Businesses paying after July 31 will be charged five percent (5%) per month until the license is properly renewed and all fees are paid.

To apply for a Privilege License, request an application from the tax office at City Hall, 305 East Union Street, Suite A100 or download a Privilege License Application by clicking one of the links below.

icon Privilege License Application (PDF)

icon Privilege License Application (Word)

 

The completed application must be reviewed and signed by Development and Design Services verifying proper zoning. The completed and signed application plus the required fees are then returned to the tax office where a privilege license will be issued. The fee for a business license varies according to the type of business.

 


 

City Privilege License Fees

The City of Morganton Privilege License Fee Schedule outlines the City's privilege license tax for various businesses operating within the Morganton city limits.

icon Privilege License Fees

 


Schedule "B" Fees

The following fees are limited under NC State General Statues.

Advertising (outdoor): 35.00
Amusement: 25.00
Auto Dealer: 25.00
Auto Dealer – Itinerant: 300.00
Auto Equp. Wholesale: 37.50
Auto Service Station: 12.50
Barber (each): 2.50
Beautician (each): 2.50
Beer – Off Premises: 5.00
Beer – On Premises: 15.00
Beer – Wholesale: 37.50
Bicycle Dealer – Access.: 25.00
Billiard / Pool Tables: 25.00
Bowling Alley (per alley): 10.00

Chain Store: 50.00
Check Cashing: 100.00
Circuses (per day): 25.00
Collection Agency: 50.00
Contractor (general): 10.00
Dry Cleaner (inside): 50.00
Dry Cleaner (outside): 50.00
Electrician: 50.00
Elevator, Installation: 100.00
Employment Agency: 100.00
Firearms (Guns): 50.00
Heating / Air: 50.00
Hotel (1.00 - room) min:25.00
Ice Cream (retail): 2.50

Itinerant Merchant: 100.00
Laundries (inside): 50.00
Laundries (outside): 100.00
Loan Agency / Broker: 100.00
Motorcycles / Access.: 12.50
Music Machines: 5.00
Other Weapons: 200.00
Pawn Broker: 275.00
Piano Sales / Repair: 5.00
Plumber: 50.00
Precious Metal: 10.00
Restaurants 0-4 seats: 25.00
Restaurants 5+ seats: 42.50
Specialty Market: 200.00

Sprinkler System: 100.00
Sundries: 4.00
Theaters (per screen): 200.00
Theaters (outdoor): 100.00
Tobacco Warehouse: 50.00
Trailer Campgrounds: 12.50
Undertakers: 50.00
Video Games (per mach.): 5.00
Video Rentals / Sales: 25.00
Wine – Off Premises: 10.00
Wine – On Premises: 15.00
Wine Wholesale: 37.50
Wine & Beer Wholesale:62.50

 

 

Exemptions under State General Statutes

The following business activities are exempt from the City Privilege License Fee under State General Statutes. However, any exempt business that engages in non-exempt activity is taxable.

Accountants
Alarm Dealers
Alarm Monitoring
Appliance Rental
Architects
Attorneys
Auctioneers
Banks
Bondsmen
Breweries

Bus Companies
Chiropractors
Computer Hardware
Dentists
Distb. Motor Fuel
Embalmers
Engineers
Exterminators
Fuel at Wholesale
Healers

Insurance Co.
Massage Therapists
Morticians
Oculists
Opticians
Optometrists
Osteopaths
Photographers
Physicians
Private Detectives

Railway Co.
Real Estate Agents
Savings & Loan
Surveyors
Surgeons
Telephone Co.
Trucking Co.
Veterinarians
Winery

 

For more information, call the City Tax Collector at (828) 438-5242.

 

A business license must be obtained before opening a new business within the city limits. If your business is no longer in operation, please contact the city tax office should you receive a renewal notice. Any business operating without a current license is subject to the five percent (5%) penalty for each month in operation without a license.

For additional information regarding obtaining a business license, call (828) 438-5244 or e-mail.

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