§ 160A-211. Privilege license taxes.
(a) Authority. - Except as otherwise provided by law, a city shall have power to levy privilege license taxes on all trades, occupations, professions, businesses, and franchises carried on within the city. A city may levy privilege license taxes on the businesses that were formerly taxed by the State under the following sections of Article 2 of Chapter 105 of the General Statutes only to the extent the sections authorized cities to tax the businesses before the sections were repealed:
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 Private detectives and investigators.
G.S. 105-45 Collecting agencies.
G.S. 105-46 Undertakers and retail dealers in coffins.
G.S. 105-50 Pawnbrokers.
G.S. 105-51.1 Alarm systems.
G.S. 105-53 Peddlers, itinerant merchants, and specialty market operators.
G.S. 105-54 Contractors and construction companies.
G.S. 105-55 Installing elevators and automatic sprinkler systems.
G.S. 105-61 Hotels, motels, tourist courts and tourist homes.
G.S. 105-62 Restaurants.
G.S. 105-65 Music machines.
G.S. 105-65.1 Merchandising dispensers and weighing machines.
G.S. 105-66.1 Electronic video games.
G.S. 105-74 Pressing clubs, dry cleaning plants, and hat blockers.
G.S. 105-77 Tobacco warehouses.
G.S. 105-80 Firearms dealers and dealers in other weapons.
G.S. 105-85 Laundries.
G.S. 105-86 Outdoor advertising.
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. 105-91 Plumbers, heating contractors, and electricians.
G.S. 105-97 Manufacturers of ice cream.
G.S. 105-98 Branch or chain stores.
G.S. 105-99 Wholesale distributors of motor fuels.
G.S. 105-102.1 Certain cooperative associations.
G.S. 105-102.5 General business license.
(b) Barbershop and Salon Restriction. - A privilege license tax levied by a city on a barbershop or a beauty salon may not exceed two dollars and fifty cents ($2.50) for each barber, manicurist, cosmetologist, beautician, or other operator employed in the barbershop or beauty salon.
(c) Prohibition. - A city may not impose a license, franchise, or privilege tax on a person engaged in any of the businesses listed in this subsection. These businesses are subject to a State tax for which the city receives a share of the tax revenue.
(1) Supplying piped natural gas taxed under Article 5E of Chapter 105 of the General Statutes.
(2) Providing telecommunications service taxed under G.S. 105-164.4(a)(4c).
(3) Providing video programming taxed under G.S. 105-164.4(a)(6).
(d) Repealed by Session Laws 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.)