§ 153A‑152.  Privilege license taxes.

(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formerly authorized by the following sections of Article 2 of Chapter 105 of the General Statutes before they were repealed: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.)