Instructions

City of Wilson Privilege License Application Instructions

PO BOX 10 WILSON NC 27894
PHONE: (252) 399-2762
FAX: (252) 399-2314

Instructions (please read carefully)

Who Must Pay - Any individual, partnership or corporation who conducts business within the city, either by maintaining a business location within the City limits or, either personally or through agents, solicits business within the city, or picks up and/or delivers goods or services within the City limits, is liable for the City's Privilege License Tax unless specifically exempted by Federal or State law or local ordinance. If a company or individual is engaged in more than one type of business activity within the city, a separate license may be required for each type of business activity. A separate license is required for each business location in the City limits.

License Tax Due Date - A privilege license must be obtained by no later than the first day of business operation. All licenses expire on June 30. When the business begins after January, Then the amount of the tax for the tax year ending June 30 of the same year is one half of the normally due. If a business is discontinued before the end of the period for which the license was issued, the tax shall not be abated nor any part refunded.

Determine Amount of Tax Due - Examine the Tax Schedule on the reverse side of this page to determine the type codes that apply to your business activity and determine the appropriate license tax. Multiple type codes may apply to businesses that have several business activities. Please follow the instructions for each of the tax schedules. If your business should be classified for Schedule A, the privilege license tax is computed on the basis of gross receipts. "Gross Receipts" means the amount reported as gross sales/receipts on a business's State/Federal Income Tax Return for the most recently completed tax year. New Businesses should estimate projected gross sales receipts/income from the date the business begins to operation to the following June 30.

Payment - Once completed, please mail your application and appropriate payment to the City of Wilson Privilege License Tax Section at the above address. Please make your check or money order payable to the "City of Wilson. DO NOT SEND CASH.

Display of License - Your license will be processed and mailed to you. Upon receipt, please post license in a conspicuous place.

General Information - All changes in business ownership, location and/or business activity must be reported to the City of Wilson. Such change may alter the classification of the business and/or tax obligation of the business owner.

Disclaimer - The issuance of a privilege license does not constitute acceptance or approval of the use of the named location as having complied with existing building codes, fire prevention code, zoning code, city ordinance, or state law. A licensee shall remain fully liable and responsible for bringing the premises in conformity with all applicable City and State Codes.

Exempt from Tax:

Accountant Film-manufacturer/distributor Osteopath
Alarm Systems Installment paper dealers Pest Control Applicators
Architect Insurance Agents Photographer, Canvasser for Photographer
Attorney At law Land Surveyor Physician
Bank Landscape Architect Private Detective/Investigator
Chiropodist Mortician/Embalmer Real Estate Agent
Chiropractor Oculist Surgeon
Cooperative Association Office Machines, Home Appliances Veterinarians
Dentist Optician Vending and weighing machines (5 or more)
Engineer-Professional Optometrist Wholesale Distributors of motor fuel